Minimum tax on discretionary trusts
A central source for our analysis of the proposed 30 per cent minimum tax, from the original Budget announcement through consultation, exposure drafts and the legislation that follows.
Latest Position
Bills before Parliament
Introduced: 14 October 2026
Referred to Committee: 15 October 2026
Senate Economics Legislation Committee Report due: 13 November 2026
Proposed start: 1 July 2028
Latest update
Bills introduced into Federal Parliament
On 14 October 2026, the Government introduced the Bills into Federal Parliament, together with their accompanying Explanatory Memoranda.
The Bills represent the next step in the legislative process, with the Explanatory Memoranda providing important context regarding the policy objectives, intended operation and interpretation of the proposed measures.
The legislation will now proceed through the usual parliamentary consideration and debate process.
Exposure draft series
Read the series in order for a complete overview, or go directly to the issue most relevant to you or your clients.
Earlier developments
These articles record the policy as it stood at each stage. Some details have since changed, but the analysis remains useful context.
The Minimum Tax on Discretionary Trusts: Bucket companies are worse than you think
From Bendel to Budget reform: Treasury targets trust tax planning
The Government has announced modifications to its Budget proposals
Webinars & Presentations
21 September 2026 - Sladen Legal lodged a submission with Treasury on the exposure draft of proposed minimum tax on discretionary trusts that was released on 3 September 2026 (Minimum tax on discretionary trusts – exposure draft legislation - Consult hub).
31 July 2026 - Sladen Legal made a submission on the Treasury Consultation Paper that was a precursor to the draft legislation.
What does the proposal mean for your structure?
Sladen Legal’s Federal Taxes and Trusts teams advise trustees, private business owners, family groups and professional advisers on trust taxation and restructuring.
