Nine areas where discretionary trust reform, retirement planning, and Federal–State tax settings intersect. Some are explored in depth already; others are still under active research — we'd rather say so than guess.
The foundational issue: how discretionary trusts are taxed today, and why that structure is now under Treasury review.
Read more →Our dedicated section on the current proposal — the case, the risks, and our three recommended refinements.
Read the full analysis →What happens when families restructure trusts specifically to manage new compliance obligations, rather than for commercial reasons.
Read more →How State stamp duty can undercut Federal restructuring relief — covered in detail within our Minimum Tax analysis.
Jump to this section →How restructuring a trust's property holdings can affect State land tax treatment and thresholds.
Read more →Where Commonwealth tax relief and State revenue law don't line up — the throughline of our current submission.
Jump to this section →The practical impact of trust-level taxation on retirees and students relying on trust distributions.
Jump to this section →Whether the proposed 2027–2030 relief window is practically workable for families needing to restructure.
Read more →Why key thresholds are better set in legislation than left to administrative guidance — and what recent case law shows.
Read more →