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Proposed testamentary trust rules: Understanding the 30% minimum tax exemption
25/06/2026
The Federal Government has announced that discretionary testamentary trusts established for genuine testamentary purposes will be exempt from the proposed 30% minimum tax. For discretionary testamentary trusts established on or after 1 July 2028, the exclusion will only apply to trusts that can only benefit individuals and income tax exempt entities. What is considered ‘genuine […]