Federal Budget Trust Reform: Proposed 30% Minimum Tax on Discretionary Trusts

Federal Budget Trust Reform: Proposed 30% Minimum Tax on Discretionary Trusts

Treasury’s consultation paper reveals a fundamental change to the taxation of family trusts The Federal Government’s 2026–27 Budget contained several significant tax measures affecting the structures through which Australians hold property, operate businesses and...
Federal Budget Trust Reform: Proposed 30% Minimum Tax on Discretionary Trusts

Residential Property Tax Reform: New Negative Gearing and SMSF Borrowing Restrictions

The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received Royal Assent on 26 June 2026 and introduces significant changes affecting residential property investors and self-managed superannuation funds. Two measures are particularly important for Gavel Law...

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