Major change in proposed 30 per cent minimum tax on trusts
InsightNew “EET election” option for discretionary trusts to avoid the minimum 30 per cent without having to restructure, but creates inflexibility.
Remarkable Journeys with Jess Fox: Conversations with our clients, people and community. Listen now.

On24 (online)
For years commencing on or after 1 January 2027, for‑profit entities preparing Tier 1 general purpose financial statements (such as ASX‑listed companies) will be required to apply AASB 18 for the first time. This marks a significant shift in how entities present their financial performance and, for many, will require significant preparation to ensure they are assurance-ready.
Join Owen Carew, Partner – Financial Reporting Advisory, for the first session in his AASB 18 webinar series. In this session, he will cover:
Ideal for CFOs, financial controllers, finance managers, and finance officers.
Register now to ensure you’re prepared for your first AASB 18‑compliant financial statements and the 2027/2028 reporting cycles.
Partner
New “EET election” option for discretionary trusts to avoid the minimum 30 per cent without having to restructure, but creates inflexibility.
ATO guidance increases evidence requirements for treaty claims through FTE structures.
New CGT reforms reshape M&A, valuations and exit planning. Understand the key implications.