This article questions the constitutional validity of family trust distribution tax, arguing that it functions more as a penalty than a tax.

The Victorian Supreme Court has held that acquisitions of units in hybrid unit trusts are potentially subject to landholder duty.

The case has wide impact with potentially absurd outcomes for some taxpayers.

With the best of intentions an estate plan often sets out to treat the beneficiaries on equal terms. However, it may not be until the estate is being administered that tax rears its head in some form or another so that one beneficiary’s share is diminished by the potential tax consequences attached to a certain asset including superannuation.

Doyle’s Guide is a comprehensive and independent directory which showcases Australia’s best firms and lawyers. The 2025 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 Australian Taxation Office (ATO) has made it clear: when a self managed superannuation fund (SMSF) receives services or assets on non-commercial terms - or fails to incur necessary expenses - the result can be harsh. Non-arm’s length expenditure (NALE) can trigger nonarm’s length income (NALI), exposing the fund to significant tax consequences.

The Federal Court decision in Girchow Enterprises v Ultimate Franchising Group [2023] FCA 420 is a reminder that if you make financial claims about future profits or startup costs without a solid basis, you could be liable for misleading and deceptive conduct under the Australian Consumer Law.

The New South Wales Court of Appeal has held that payments made to Uber drivers are deemed to be wages for payroll tax purposes under the relevant contract provisions.

In particular, the drivers provided services to Uber under their driving contracts.  The driving contracts governed or controlled the driver’s performance.  The driving services were not ancillary to the use of the vehicles.  Uber was not successful in challenging the earlier decisions of Optical Superstore and Thomas and Naaz – in particular, the payments made to derivers were “paid or payable” by Uber.

The ACCC has issued penalties to Cash Converters and Mobile Travel Agents for breaching the Franchising Code of Conduct by failing to update required information on the Franchise Disclosure Register.

Post the ASIC civil penalty proceedings against RAMS Financial Group over alleged systemic misconduct in its home loan operations a class action by former franchisees is now seeking to intervene in the ASIC matter, citing overlapping factual issues and concerns over reliance on Westpac’s internal findings.  #franchising #disclosure #franchisor_liability

Contrary to the Commissioner’s long-held view, the Full Federal Court has unanimously held that unpaid present entitlements owing to corporate beneficiaries are not loans under Div 7A.

On 12 June 2025, the High Court granted the Commissioner special leave to appeal the decision of the Full Federal Court in FCT v Bendel [2025] FCAFC 15 (Full Court Decision) that we wrote about here.

A New South Wales case has opened up a risk of taxpayers to surcharge rates of stamp duty and land tax for residential land held in family trusts where badly drafted foreign person exclusion clauses have been used.  This may require a complete review of all trust deeds to ensure that additional stamp duty and land tax imposts are not incurred.