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The first case to consider the holiday home for vacant residential land tax (VRLT) has provided guidance as to what the Tribunal and State Revenue Office will consider in applying the exemption.

Sladen Legal has been recognised as a Second Tier Leading Victorian Tax Law Firm in the 2026 Doyles Guide listing.

Doyles Guide is a respected and independent legal directory that recognises leading firms and practitioners across Australia. The 2026 listing of leading Victorian Tax Law Firms details firms practising in taxation advisory and disputes matters in the Victorian legal market who have been identified by clients and peers for their expertise in the area.

Congratulations to our Tax team members Neil Brydges, Daniel Smedley and Phil Broderick who have been individually recognised as Leading Tax Advisory Lawyers and Leading Tax Controversy Lawyers - Victoria 2026.

The decision of Commonwealth of Australia v Kupang Resources Pty Ltd [2026] NSWCA 161 demonstrates how the ATO is not immune from the equitable principles set down in Barnes v Addy (1874) LR 9 Ch App 244 concerning the knowing receipt of trust property.

The case of Hurburgh v Hurburgh acts as a stark reminder of the need to ensure commercial practices are fair to the shareholders as a whole or possibly face an oppression claim as an oppressed shareholder can obtain relief even where there has been no malice or bad intention.

In the case of family and small businesses, oversights and inconsistencies in corporate governance can be the tipping point for an oppression claim as was discovered in this case.

Treasury's draft 30 per cent minimum tax on discretionary trusts turns on one classification: is the trust a minimum tax trust? The definition works by exclusion, so every trust is caught unless it fits one of the carve-outs or an EET is made. Here is what that means before 1 July 2028.

The Government said testamentary trusts would be "excluded" from the minimum tax. The exposure draft says otherwise. Our article explains the income-level relief, its three conditions, and what practitioners should review now.

Who does a franchisor deal with when the people invested in a franchise are in dispute? How do you exit a joint venture if there is an irretrievable breakdown of a relationship? What is the effect of documents that refer to obligations in other documents? What conduct amounts to duress and allows you to escape an agreement? The Supreme Court of Queensland handed down its decision in SHRL Ventures Pty Ltd v Pedro-X Pty Ltd [2026] QCA 119 which provides an example of a situation where these questions arise and how a court determined these issues. This article discusses what happened and some of the major takeaways for those who find themselves in similar circumstances. .