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Minimum Tax Trust Changes webinar

20/10/2026

Join our experts Abi Chellapen, Blake Rodgers, Vanessa Priest, and Ned Galloway for a discussion on the discretionary trust changes introduced into Parliament. The team will cover topics such as: Webinar details Date Wednesday October 28, 2026 Location Online nationally – via Zoom webinar Time 12.30pm – 1.30pm (AEDT) 11.30am – 12.30am (Brisbane) 9.30am – […]

Trust in the detail, part three: The minimum tax on trusts Bill

15/10/2026

After a short consultation period, on 14 October, the Federal Government has introduced into the House of Representatives the legislation relating to the proposed new taxation regime relating to discretionary trusts (Income Tax Rates Amendment (Minimum Tax on Discretionary Trusts) Bill 2026 and the Treasury Laws Amendment (Tax Reform No. 3) Bill 2026). The proposed […]

Trust in the detail, part two: SW responds to the minimum tax trust exposure draft

18/09/2026

SW has made a further submission to Treasury (read here) on the exposure draft legislation for the 30% minimum tax on discretionary trusts, calling for a workable fixed trust definition, a more flexible election regime, and rollover relief that does not come at the cost of State duty. Introduction On 3 September 2026 the Government […]

Trust in the detail: SW calls for a fairer 30% minimum tax on discretionary trusts

31/07/2026

SW has lodged a submission with Treasury (read here) on the proposed 30% minimum tax on discretionary trusts, urging targeted changes to prevent ‘fixed’ commercial structures being swept in and to remove a punitive 60% double-tax on corporate beneficiaries. Introduction In the 2026–27 Federal Budget, the Government announced a 30% minimum tax on discretionary trusts, […]

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 […]

Section 99B and trust distributions | New ATO draft guidance

14/08/2024

The ATO has published its preliminary views on certain technical and practical aspects on section 99B, providing taxpayers with clarity on its application. On 31 July, the ATO released draft guidance in relation to Section 99B of the Income Tax Assessment Act 1936, including: Comments on both releases are due on 28 August 2024. What […]