The publication register

This Further Submission responds to the Exposure Draft released by Treasury on 3 September 2026, examining the draft legislation and its Explanatory Memoranda against the four concerns raised in FTR-001 and FTR-003: the absence of a minimum income threshold, the treatment of low-income beneficiaries and self-funded retirees, cumulative taxation of corporate beneficiaries, and unresolved State and Territory duty uncertainty. It concludes that none of these concerns has been demonstrated as resolved by the Exposure Draft.

Our full submission and supplementary paper to Treasury and Parliament. Supports the integrity objective of the proposed minimum tax, and sets out a case study, the existing anti-avoidance framework, the State stamp duty trap, and three constructive legislative recommendations. Published anonymously at the submitter's request; no identifying details are included. Read together with, and standing in place of, the original submission lodged 22 July 2026.

Responds to Treasury's July 2026 Consultation Paper. Argues that a flat 30% trustee tax, without an income floor, penalises modest self-funded retirees alongside high-wealth avoidance arrangements — and proposes a $100,000–$150,000 net-income threshold as a targeted fix.