The bell has tolled on the Commissioner's long-running argument that an unpaid present entitlement is a "loan" under Division 7A. In Commissioner of Taxation v Bendel [2026] HCA 18, a 5-2 High Court majority held that where a trustee's resolution effects a "setting aside" onto a separate trust, no loan arises under subsection 109D(3). The decision turns on the precise language of the trust deed and the resolution - and it changes the Division 7A calculus for every discretionary trust with a corporate beneficiary.

After several years of ho-hum Budgets, with speculation around the CGT discount, negative gearing, and FBT / road user charges for EVs, the 2026-2027 Federal Budget may have plenty for tax advisors to focus on.  

Payday Super is now law. Effective from 1 July 2026, Payday Super means big changes for employers and super funds, including that employers will have to align super contributions for their employees with ‘pay day’. This webinar will cover the key changes under the new Payday Super that employers and their advisers should be aware of.

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 so that one beneficiary’s share is diminished by the potential tax consequences attached to a certain asset, including superannuation.

 In this session, Phil will examine the issues and potential strategies in relation to the new superannuation Div 296 tax, including what (if anything) may be done before 1 July 2026 and 1 July 2027.

The returning Labor Government intends to legislate its proposed new tax on members with more than $3 million in super (known as Division 296 tax). In this session, we will examine the proposed new tax.

Whilst the income tax is often front of mind, when it comes to small-scale property developments, GST should not be overlooked.
This session explores how GST can impact on such projects.

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.

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

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.

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

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.

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 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.

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.

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.

When a company becomes presently entitled to trust income, it is imperative that the rules in Division 7A are front and square in the minds of the trustees and their advisors.

This webinar provides an update on the state of play of the individual tax residency rules in Australia.

When considering income tax roll-overs, the small business restructure rollover offers unique opportunities which should not be overlooked. However, despite the policy intentions underpinning its enactment in 2016, the requirements for income tax relief are deceptively prescriptive.

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

The non-arm’s length expenditure (NALE) changes to the non-arm’s length income (NALI) rules have been a controversial topic in the last few years. While we now have the ATO’s final ruling on the new measures (LCR 2021/2), there are still many uncertainties with the operation and scope of the new rules.

In this free webinar hear Sladen Legal’s tax and superannuation team discuss and distil the key announcements the morning after the 2022-2023 Federal Budget is released.

During the stages of administration of a deceased estate, a beneficiary may become presently entitled to the income. It is important to recognize this to determine who is responsible for the payment of income tax on that income.

The legislation for the controversial windfall gains tax (WGT) has now been released. 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.

In this webinar we will outline the history in this area and the compliance approach that the ATO intends to apply when considering the allocation of profits by professional firms. The Draft PCG replaces the ATO’s Assessing the Risk: Allocation of profits within professional firms guidelines and the Everett Assignment web materials which were suspended on 14 December 2017. Whilst the draft PCG has some overlap with previous guidelines, there are also key differences that we will explain.

Testamentary trusts have been a popular estate planning tool for many years and their benefit in providing excepted trust income is widely understood. With more of these trusts coming into operation every year, we are seeing a number of issues arise.