The announced 30 per cent minimum tax on discretionary trusts creates significant challenges for private groups.
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Explore retail market insights, M&A trends, value drivers and growth opportunities shaping the sector, and learn how to build a stronger retail business.
ESG and sustainability reporting have traditionally been the focus of large corporations, but as technology improves and expectations evolve, they are becoming increasingly relevant for smaller organisations.
Rising labour costs, increasingly complex supply chains, higher expectations and the demands of omnichannel retail are becoming embedded structural costs that are reshaping how retailers operate and scale
Succession is no longer just about who takes over. Many family businesses are using succession planning as a catalyst to reassess whether their current structure is still fit for purpose. As businesses scale, trust or partnership structures can become restrictive. Issues may include limited asset protection, challenges winning commercial contracts, reduced buyer appeal, and constraints on reinvesting profits to support growth.
Proactive stress testing to manage macroeconomic risk, strengthen financial stability and banking
In estate planning, the focus is often on technical elements like drafting a will, appointing executors, minimising tax, and ensuring assets pass as intended. While these steps are important, they only form part of the picture.
The 2025 Grant Thornton Family Business Report revealed that only 19 per cent of family businesses have a documented succession plan in place. This finding is both striking and concerning, especially at a time when generational transition has never been more complex, and the stakes have never been higher.
Treasury has released the most recent rework of the proposed Division 296 tax. Although it has provided some much-needed relief from the original draft, the rework now includes addition hurdles requiring careful planning and consideration.
The AUSTRAC AML/CTF Starter Programs provide a structured pathway to achieving AML/CTF compliance that will significantly reduce the effort and cost of AML/CTF compliance for entities required to meet AML/CTF obligations under Tranche 2.
Starting from 1 July 2026, the general transfer balance cap will increase from $2m to $2.1m, allowing further tax benefits for superannuation fund members.
The 2025 family business survey found that 63 per cent of family businesses are already mentoring rising generation family members; 60 per cent are gradually integrating the rising generation into decision making and 31 per cent are engaging external advisors to support development.