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Member Articles


Tax Legislation – Five More Gifts from the Australian Government

In the most recent changes to CGT and trust taxation were not enough for you, the Federal Government has released five more pieces of legislation for consultation reflecting the promises made in the Federal Budget. The ...

Trust Taxation – The Next Steps in the Governments Revolution

The Federal Government have just released the Exposure Draft (“ED”) legislation for its proposed taxation of discretionary trusts and unsurprisingly, it reflects the positions adopted in the Consultation paper previo ...

Tranche 2 of the Australian Federal Budget has Landed

The second tranche of the Federal Budget legislation has been released with feedback requested by 21 August, providing interested parties with barely two weeks to consider and evaluate the proposed changes. Unfortunatel ...

The Government's Next Move on Trust Taxation

Trust Taxation – the saga continues...The Federal Government have finally released their consultation in relation to the proposed minimum tax to be imposed on trusts (discretionary trusts) that was originally flagged i ...

Australian Federal Budget: Tranche 2 of the Legislation – Loss Carry Back

The Federal Government have released the second tranche of legislation to enact the changes proposed in the Federal Budget. This round primarily deals with the carry back of tax losses for companies. The trust taxation c ...

ESG: From Obligation to Opportunity

ESG is increasingly framed as a compliance exercise. But for businesses that look beyond the reporting obligation, it offers something more valuable — strategic insight. From establishing data foundations to embedding ...

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