New 30 per cent trust tax creates significant challenges for private groups
Client AlertThe announced 30 per cent minimum tax on discretionary trusts creates significant challenges for private groups.
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The announced 30 per cent minimum tax on discretionary trusts creates significant challenges for private groups.
On 10 June 2026 the High Court found that a trust’s unpaid present entitlement (UPE) to a company is not treated as a ‘loan’, and potentially subject to tax as a deemed dividend under Division 7A.
Australia’s 2026–27 Federal Budget introduces major tax reforms impacting private enterprise, including changes to capital gains tax, negative gearing, trust structures and SME incentives. Understand what it means for your business strategy, cashflow and investment decisions.