The Full Federal Court’s decision in Commissioner of Taxation v Bendel (February 19, 2025) has redefined the tax landscape for trusts, ruling that unpaid present entitlements (UPEs) between a corporate beneficiary and a trust do not constitute a loan under s109D(3) of Division 7A.

Sometimes relationships don’t always work out. The appeal of operating a business in a trust and the prospect of the CGT discount may no longer outweigh the challenges of managing unpaid present entitlements and preparing annual distribution minutes.

It seems that all investment structures are being attacked by Government and Revenue Authorities these days.

All you need to know about recent changes in Victorian property taxes.

As the SMSF system matures we are seeing more and more disputes between members and trustees. Disputes can involve members wanting to exit, decisions around investments, death benefit disputes and one of the member/trustees going rogue.

Director’s duties are expanding in the ESG space, especially in relation to nature-related risks. Both ASIC and the ACCC have identified greenwashing as a significant ongoing area of concern and investigations of this nature are high on their regulatory agenda.

The workshop will focus on minimising business risks that arise from managing employee behaviour and performance and will conducted by:
Jasmine O'Brien - Principal

A person’s main residence can be their most significant asset. The main residence exemption is (arguably) the most generous exemption for post-CGT assets in the income tax legislation..

In this webinar we will delve into the intricacies of Family Trust Elections (FTEs). Through the exploration of real-life case studies, we'll uncover practical tips and potential pitfalls associated with both making and managing FTEs.

Recent changes in policy and application of the payroll tax rules for medical centres are causing difficulties for many taxpayers.

What does 'insolvent trading' really mean? How far does a director’s duty go, and can a director avoid personal liability?

For most private groups, in the absence of consolidation, restructuring often requires the use of a CGT rollover or CGT rollovers.

The workshop will focus on minimising business risks that arise from managing employee behaviour and performance and will conducted by:
Jasmine O'Brien - Principal

This year’s Federal Budget is likely to be the last before the next election and so raises the spectre of tax and superannuation changes before the campaign begins.

In this session, Phil Broderick will explore control of an SMSF and why it is so important.

This presentation will cover issues that arise when adult children challenge a Will

This presentation will discuss cases decided or actions brought over the past 12 months against directors alleging breach of their director duties and highlight the lessons to be learned from each of those cases.

This session explores the issues applicable to a trust’s use of the small business CGT concessions.

When it comes to real property transactions, income tax and GST outcomes substantially depend on a taxpayer's purpose.

The workshop will focus on minimising business risks that arise from managing employee behaviour and performance and will conducted by:
Jasmine O'Brien - Principal

The date may be looming where interest in trust property is required to vest or estate planning discussions are being directed at whether the vesting date can be brought forward. This session explores the tax implications that these situations may encounter.

Our State Taxes team will examine various key aspects of the land tax regime in Victoria and provide both tips for navigating the regime and highlight common traps.

While Australia’s legislative modern slavery framework has been in operation for over four years, many entities are failing to comply with mandatory reporting obligations, identify risks in their supply chains and comply with commitments made in their annual reports.

The controversial windfall gains tax (WGT) has now commenced on 1 July 2023. In this session, our State Taxes and Property teams will examine the application of the regime from both a tax and commercial point of view.

Daniel Smedley presents the second of his two-part series on invalid trust distributions.

The validity of trust distributions is being scrutinised more and more frequently, with challenges arising not only from Australian Taxation Office reviews or audits, but also from beneficiaries questioning the trustee's management of the trust or their use of discretion in family succession disputes.

In this webinar we discuss how employers can best respond when an employee experiences family and domestic violence when it has an impact on the ability for an employee to perform their job.

In this free webinar hear Sladen Legal’s tax and superannuation team discuss and distil the key announcements the morning after the 2023-2024 Federal Budget is released.

This session will examine a number of recent cases on challenges to death benefit decisions.

The workshop will focus on minimising business risks that arise from managing employee behaviour and performance and will conducted by:
Jasmine O'Brien - Principal