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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.
On 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.
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. .
The new Subdivision 126-C roll-over provides trustees with a three-year window to restructure without triggering immediate income tax consequences. The conditions attaching to that window may, however, prove difficult to satisfy in practice. This article summarises the roll-over provisions and identifies the matters trustees and advisers should consider before choosing this course.
Doyle’s Guide is a comprehensive and independent directory which showcases Australia’s best firms and lawyers. The 2026 listing of leading Victorian Wills, Estates & Succession Planning Law Firms details law firms practising within the areas of Wills, Estates and Succession Planning matters in the Victorian legal market who have been identified by their peers for their expertise and abilities in these areas.
The EET election lets discretionary trusts avoid the 30% minimum tax without restructuring, but the price is steep. One wrong distribution ends the election for good. This article examines the election: its conditions, its limits, and its risks for trustees and their advisers.
Returning to Australia after working overseas? Here’s what to consider if you have retirement savings held abroad.
In Part 2 of our two-part series, we examine the option of withdrawing your overseas pension or superannuation as a lump sum, including when it may be available and the key tax implications to consider.
Elect, restructure or pay 30%. Treasury's exposure drafts give trustees of discretionary trusts two ways to avoid the minimum tax, but both carry strict conditions. This article explains the new rules and tracks how they respond to the points we raised in our July submission to Treasury.