Some early industry discussion on the 2026–27 Budget measure has suggested that the effective tax rate on trust income distributed to a bucket company will rise to around 51 per cent once the minimum tax commences on 1 July 2028.

Given the significant reform occurring in the superannuation space in recent years (e.g. Division, 296, Payday Super), we anticipated a quiet night for SMSFs as the Treasurer handed down the 2026 Budget on 12 May 2026.

In Frizelle and Commissioner of Taxation [2026] ARTA 752, the Administrative Review Tribunal considered whether distributions received by an Australian resident beneficiary from a chain of non-resident discretionary trusts were assessable under section 99B of the Income Tax Assessment Act 1936 (Cth).

‍ The Commissioner has not applied for special leave to appeal to the High Court the Full Federal Court decision of Commissioner of Taxation v Morton [2026] FCAFC 31.

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When does a director cross the line? Re Empireal explores the fine line between legitimate crisis management and breach of duty as a director, helping directors and insolvency practitioners understand what it takes to stay on the right side of it.

The 2026-2027 Victorian State Budget contains no new taxes but does increase taxes on motor vehicles.  It also extends the “off-the-plan” concession for a further 6 months for purchases of new-built apartments or units.

The Franchising Code of Conduct imposes an obligation of good faith on parties to a franchise agreement. The scope of this obligation can be particularly uncertain. This article breaks down how the courts have interpreted the requirement and what it means for your business.

The Tribunal highlights why a standalone written loan agreement may be best practice for Division 7A compliance.

This year, ten of Sladen Legal’s lawyers have been recognised in the 2027 edition of The Best Lawyers® in Australia.

Can a competitor lawfully copy your product design if your IP rights have expired? The recent Federal Court decision in Bodum AG v H.A.G. Import Corpn (Australia) Pty Ltd [2026] FCA 238 analysed this question –  here’s what you need to know.

In E&P Investments Limited v Keybridge Capital Limited [2026] VSCA 5, the Victorian Court of Appeal allowed an appeal overturning a decision to set aside a statutory demand.

The ACCC’s 2026–2029 Strategy (Strategy) reflects the regulator’s growing willingness to connect consumer protection with broader competition and productivity priorities, particularly in response to the mounting cost-of-living pressures and digital disruption impacting the economy.

Sladen Legal is delighted to have been identified in the Doyles Guide 2026 listing of leading Victorian Property & Real Estate Law Firms - Victoria, 2026 as Recommended. This listing details firms practising within the areas of transactional, leasing and development matters in the Victorian legal market who have been identified by clients and peers for their expertise and abilities in these areas.

From 1 July 2026, new federal anti-money laundering and counter-terrorism financing (AML/CTF) laws will require law firms like ours to complete extra checks before we can provide certain designated services. Read more about our approach.

In Re Mercon Group Pty Ltd (subject to deed of company arrangement) [2025] NSWSC 1601, the Owners – Strata Plan No 93160 (Owners Corporation) had unresolved proceedings against Mercon Group Pty Ltd before Mercon went into voluntary administration.

The ACCC accepts an enforceable undertaking, effectively reversing a large part of a tech merger that had already settled.

While company directors will generally be held personally liable for insolvent trading, the safe harbour provisions under section 588GA of the Corporations Act 2001 (Cth) (Corporations Act) provides protection, if certain conditions are met.

In February, the Federal Government published a draft Competition and Consumer Amendment (Unfair Trading Practices) Bill 2026 (Cth). The draft proposes significant restrictions in relation to drip pricing, subscription contracts and unfair trading practices that manipulate, distort or detriment consumers. This article breaks down the major proposals and their effect on businesses.

The draft regulations contain a number of measures including:

• the formula to be used for SMSFs (supported by an actuarial certificate) when calculating a member’s relevant superannuation earnings (ie the amount of the fund’s assessable income that will be attributed to the member)

The small business capital gains tax (CGT) concessions (Concessions) in Division 152 of the Income Tax Assessment Act 1997 (ITAA 97) offer significant opportunities to reduce or eliminate tax levied on capital gains. However, despite a recent judicial pronouncement that the Concessions should be interpreted beneficially, the legislative conditions for relief are intricate and complex.