Insight
Fixed election, floating duty? The stamp duty questions on the discretionary trust changes
On 3 September 2026, the Albanese Government released draft legislation for the new minimum 30% tax on discretionary trusts (trust distributions and capital gains) announced in the May Budget (see Mallesons Tax Alert on Discretionary Trusts here).
14 October 2026
Insight
Will you be ready on 1 January 2027 for Common Reporting Standard 2.0 and the Crypto-Asset Reporting Framework?
All financial institutions subject to the Common Reporting Standard (CRS) should now be implementing updated processes and systems to be ready to comply with CRS 2.0 from 1 January 2027.
08 October 2026
Insight
Gearing up for a new era of negative gearing: What investors need to know now
The 2026-27 Federal Budget delivered a tax reform trio that is reshaping the investment landscape: changes to negative gearing, a return to CGT indexation (see CGT amendments: A blast from the past and a new minimum tax), and a minimum tax on discretionary trust distributions (see Discretionary Trusts - Limited time offer for relief from minimum tax). This alert unpacks the negative gearing reforms, which have now become law with the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (the Act).
18 September 2026