Australia: Trusts

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Video
It Depends – What Are The Proposed Changes To The Taxation Of Discretionary Trusts In The 2026 Federal Budget? (Video)
The Australian federal government's 2026 Budget introduces significant changes to discretionary trust taxation, implementing a minimum 30% tax rate at the trust level from July 2028. While certain trusts including fixed trusts, charities, and existing testamentary trusts receive exemptions, new discretionary testamentary trusts face strict requirements limiting beneficiaries to individuals only. Understanding these proposed reforms and their implications for asset protection, estate planning, and business s
Australia Tax
CG
Cooper Grace Ward
Article
Asset Protection And Bankruptcy In Australia
Australian bankruptcy law grants trustees powerful tools to investigate and reverse asset transfers made before bankruptcy. Understanding the distinction between legitimate long-term planning and transactions designed to defeat creditors is critical, as the timing, consideration, relationships, and statutory provisions governing recovery can determine whether pre-bankruptcy arrangements will withstand scrutiny under the Bankruptcy Act 1966.
Australia Insolvency
SL
Stonegate Legal
Article
Bendel – The High Court Has Spoken, But Is This The Final Word On Taxation On Unpaid Present Entitlements?
The High Court of Australia has delivered its landmark judgment on whether unpaid present entitlements from a trust to a corporate beneficiary constitute a loan under Division 7A of the Income Tax Assessment Act 1936. This decision resolves a critical question that has significant implications for how trusts structure distributions to corporate beneficiaries and whether such arrangements trigger deemed dividend treatment under Australia's tax integrity provisions.
Australia Tax
PA
Piper Alderman
Article
Tax Reform Update – Government’s Post-Budget Carve-outs And The New Start-up CGT Concession
The Australian Government has announced significant revisions to its 2026 tax reform package following intensive consultation, including expanded small business CGT concessions, a new innovative business CGT discount for early-stage investors, and broadened exemptions for testamentary trusts. These adjustments respond to industry feedback while maintaining the fundamental architecture of replacing the 50% CGT discount with cost base indexation and introducing a 30% minimum tax on trust distributions.
Australia Tax
PA
Piper Alderman
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