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.
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Yan is a Chartered Accountant and qualified lawyer with over 25 years’ corporate and international tax experience. Yan specialises in advising clients in the Food and Beverage sector particularly in respect of tax compliance, ATO risk reviews/audits, private ruling applications, legally privileged tax advice and documenting reasonably arguable positions. He works closely with other Professional Services (accounting, legal, financial advisory) firms to provide specialist tax technical advice as part of overall commercially driven solutions to client transactions. Yan is particularly experienced in leading teams consisting of international or indirect tax/transfer pricing specialists to comprehensively meet the tax compliance and transactional requirements of multinational client groups.
Some examples of Yan’s previous work include:
New “EET election” option for discretionary trusts to avoid the minimum 30 per cent without having to restructure, but creates inflexibility.
The announced 30 per cent minimum tax on discretionary trusts creates significant challenges for private groups.
Following the release of Exposure Draft legislation on 10 April 2026, on 2 July 2026 the Government introduced the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Bill 2026 into Parliament.