A dated record of external developments — Treasury, Parliament, the courts — alongside our own activity. We keep the two visually separate: what happened is a fact, our response is our opinion.
The Full Federal Court hands down Commissioner of Taxation v Guardian AIT Pty Ltd [2023] FCAFC 3, clarifying how Section 100A and Part IVA apply to trust distributions involving corporate beneficiaries.
The High Court holds, by majority, that an unpaid present entitlement owed to a corporate beneficiary is not a "loan" under Division 7A — Commissioner of Taxation v Bendel [2026] HCA 18.
Treasury publishes Consultation Paper: Minimum Tax on Discretionary Trusts, proposing a 30% flat trustee tax from 1 July 2028.
We lodge our initial submission with Treasury in response to the Consultation Paper.
We publish FTR-001, setting out the case for a $100,000–$150,000 net-income threshold in plain terms for policy makers and seniors' organisations.
We publish FTR-003-AN, a supplementary, anonymised submission expanding on legislative precision, existing integrity measures, and the State stamp duty trap.
As currently drafted, families would have this three-year window to restructure out of a discretionary trust without triggering a federal capital gains tax liability.
The date on which the 30% minimum trustee tax would take effect, under the measure as currently proposed.