On 3 September 2026, Treasury released exposure draft legislation for a 30 per cent minimum tax on discretionary trusts, starting on 1 July 2028. This session explains the draft rules and the choices trustees will face. The ways out of the minimum tax carry strict conditions, and advisers should start assessing how existing client structures are affected.
This session will cover:
Which trusts and what income are excluded, including the new fixed trust definition
How the tax works as a top-up, how the beneficiary offset operates and why corporate beneficiaries do not receive it
The excluded election trust (EET) election, which brings fixed nominations, automatic revocation and fiduciary risks for trustees
Roll-over relief, including the three-year window, the continuity requirements and the 30 June 2030 deadline
Why a trustee cannot use both the EET election and the roll-over
Testamentary trusts, comparing what the Government said with what the draft legislation provides
Practical steps for comparing each option before the final legislation is settled
Who should watch
Trustees and their advisers (accountants, financial planners and lawyers).
Level of expertise
This webinar is for persons with some knowledge or interest in discretionary trusts.
Cost: $99.00
If you register more than one attendee, discounts apply:
2 attendees - $190 (normally $198, saving $8)
3 Attendees - $275 (normally $297, saving $22)
4 attendees - $355 (normally $396, saving $41)
5 attendees - $400 (normally $495, saving $95)
Sladen Smart Members: Free
Once you have registered you will be sent a receipt and then soon after a personalised link to access this webinar via zoom.
You can register up to 5 individual attendees (please contact us, should you require more than 10) each person will be sent a personalised link to join. You will be unable to share your link to the live webinar. The event will be recorded and emailed to all registered attendees the day after the event.
Presenter
Neil Brydges
Principal Lawyer
Accredited Specialist in Tax Law
Neil is a Principal Lawyer in the business law area, with a particular focus on taxation advice and disputes. Neil’s aim is to provide technical expertise to clients, commercially applied and in a friendly and approachable manner.