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The Government has introduced legislation for a minimum 30% tax on discretionary trusts from 1 July 2028. While some stakeholder feedback has been adopted, significant concerns remain around flexibility, complexity and the impact on private groups and SMEs.

Under Australia's new CGT rules, many assets will need a market value as at 1 July 2027. Learn when a professional valuation may be worth the cost compared to using the legislated shortcut method.

Grant Thorton’s submission on the draft legislation for the minimum 30% tax on discretionary trusts shines a light on the punitive outcomes, inflexibilities, complexities, conflicts with small business CGT concessions, and other anomalies that will arise for the small-to-medium business sector and private groups.

Outlining key tax considerations for a taxpayer once their aggregated group turnover is A$1 billion or more.

New “EET election” option for discretionary trusts to avoid the minimum 30 per cent without having to restructure, but creates inflexibility.

For many successful families, creating wealth is only the beginning. As your businesses, investments and family interests grow, arrangements that once worked well can become difficult to manage.

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.

Today’s business leaders navigating Australia’s M&A landscape need to look beyond short‑term performance and financial metrics alone. What matters most to investors is a strong, scalable and defensible business, particularly in an environment shaped by geopolitical and economic uncertainty. Increasingly, ESG and sustainability considerations are not add‑ons, but core to business strategy and long‑term value creation.

Explores proposed CGT discount and negative gearing reforms and what they could mean for investors.

Family trusts can benefit from tax concessions that come with making a Family Trust Election (FTE) but risk Family Trust Distribution Tax (FTDT) if not managed well.