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NTAA EXPRESS: Minimum Tax on Discretionary Trusts - Unpacking the Draft Legislation
Due to popular demand, we will be running another session with 30 minutes of live Q&A on Thursday, 29 October from 2:00pm–4:00pm AEDT. All registrants will receive the online recording to watch on-demand.
Treasury has just released exposure draft legislation that proposes to introduce the new 30% minimum tax on distributions by discretionary trusts, commencing 1 July 2028.
These measures are the most significant development for discretionary trusts in more than 25 years and will reshape business and investment structuring.
In our must-attend update on these measures, we will unpack the mechanics of the new rules, uncover potential traps, examine the election to ‘opt out’ of the rules and the three-year rollover, along with practical guidance on how to advise clients.
Topics covered:
- When will discretionary trusts be subject to the 30% tax liability?
- How a trustee of a discretionary trust can ‘elect’ out of the new rules
- When does a tax sting arise for distributions to a corporate beneficiary?
- What problems result from a profit trust distributing to a loss trust?
- How clients setting up business or investment structures should be advised
- Important practical issues with applying the three-year rollover
BONUS - All Delegates receive:
- Access to the live streamed session with live Q&A
- An online recording you can revisit at any time
- 2 hours of CPD
- Exposure draft materials and NTAA's submission on the proposed measures
Live Streaming Date
29Oct |
2:00pm–4:00pm AEDT |
Presented by Andrew Gardiner and Ben Kilkenny
Andrew Gardiner
Senior Taxation Manager
Ben Kilkenny
Taxation Specialist
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