Australia: Corporate Tax

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Article
Minimum Tax On Discretionary Trusts: Definitional Challenges Would Broaden Impact
A new proposed minimum tax on discretionary trusts aims to prevent income-splitting but could inadvertently capture commercial trust structures used by property and infrastructure groups. The definitional challenge centers on what constitutes a 'discretionary trust' and whether the existing fixed trust rules are appropriate for determining scope. Without proper limitations, many multi-layered structures with no income-splitting function may face unintended tax consequences and compliance burdens.
Australia Tax
CC
Corrs Chambers Westgarth
Article
Tax In Family Law Settlements: CGT And Division 7A
Separating couples often overlook the tax implications of property settlements, only to face unexpected capital gains tax liabilities years later when assets are sold. With the 2025 amendments to the Family Law Act fundamentally changing how uncrystallised CGT liabilities are treated, understanding the interplay between tax law and family law has become critical to preserving the real value of a settlement. This analysis examines how strategic tax structuring at the point of settlement—including CGT r
Australia Family
BP
Bartier Perry
Video
It Depends – Am I Affected By The Ban On SMSFs Borrowing To Buy Residential Real Estate? (Video)
The Australian government's 2026 federal Budget introduced significant changes to self-managed superannuation fund (SMSF) borrowing rules, restricting property purchases to 'business real property' only. Understanding the strict conditions, cutoff dates, and exemptions for existing arrangements is crucial for SMSF trustees considering property investments. This analysis explores what the new borrowing ban means for residential real estate purchases and how it affects current SMSF property holders.
Australia Wealth Mgt
CG
Cooper Grace Ward
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
Article
Blockchain Bites: Pardon The Interruption – The ATO Enters Bitcoin Property Debate; Ramp And Rails: AUSTRAC Steps Up VASP Supervision; Tokenisation, Tested: Australia Drops Project Acacia Report
Australia's High Court is set to rule on whether bitcoin constitutes property under common law, with the Australian Taxation Office intervening to protect over a decade of tax administration based on treating cryptocurrency as a taxable asset. Meanwhile, AUSTRAC launches new supervisory campaigns targeting virtual asset service providers, and the Reserve Bank releases findings from Project Acacia exploring tokenised finance in wholesale markets.
Australia IP
PA
Piper Alderman
Video
It Depends – What Are The Proposed Changes To Negative Gearing Announced In The 2026 Federal Budget? (Video)
The Australian Federal Government's 2026 Budget proposes significant changes to negative gearing rules for residential property investors, set to take effect from July 2027. Under the proposed legislation, negative gearing will only apply to new residential dwellings, while existing properties purchased before May 12, 2026, will be grandfathered under current ownership.
Australia Tax
CG
Cooper Grace Ward
Article
Mitigating The Unseen: Why Tax Due Diligence Is Critical When Acquiring An Australian Entity
Acquiring an Australian business involves more than just agreeing on a purchase price. Historical tax exposures lurking beneath financial statements can significantly erode deal value if left unexamined. Understanding the hidden risks of open audit windows, substantiation requirements, and capital gains tax obligations is crucial for protecting your investment and ensuring the true economic reality of your acquisition.
Australia Commercial
GGI Global Alliance
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