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Can an adult child who earns their own income still receive superannuation death benefits tax free? In a recent private binding ruling, the ATO said yes. An adult child who worked, received JobSeeker Payment and received family trust distributions was still found to be financially dependent on her late parent, because she relied on the parent's regular support to maintain her normal standard of living. That made her a death benefits dependant, so the death benefit was received tax free.

On 6 October 2026, Justice Lee of the Federal Court of Australia found that RAMS Financial Group, a franchisor wholly owned by Westpac, breached its contractual and Franchising Code obligations to act in good faith when it ended a mortgage broking franchise in Fairfield, Sydney.

Edward Skilton has been recognised in Doyles Guide Australia 2026 as a Recommended practitioner in both Wills & Estates Litigation and Wills, Estates & Succession Planning.

The 2026 Federal Budget requires a fresh comparison of self-managed superannuation funds with companies, discretionary trusts, fixed or unit trusts, and direct ownership. Restrictions on superannuation have reduced some of its historic advantages, but the proposed taxation of discretionary trusts and changes to capital gains and negatively geared residential property may improve its relative position.

Over the last 10 months, the Australian Competition and Consumer Commission (ACCC) has pursued its enforcement agenda.

This article provides a recap on notable ACCC enforcements within the past 10 months, spanning from infringement notices to a $55 million penalty. 

Hobby, investment, or business? The ATO finally rules on individuals.

For almost thirty years, individuals and their advisers have taken the general business indicators from TR 97/11, a ruling written about primary production.

Bills for the minimum tax on discretionary trusts are now before Parliament. Employee share trusts are now excluded, and excess franking credits are refundable. The mechanics have improved, but the regime's scope and design largely stand. 

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.