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Division 296: What Every SMSF Member With a Balance Above $3 Million Needs to Know
Division 296: What Every SMSF Member With a Balance Above $3 Million Needs to Know Australia’s new $3 million superannuation

Do Not Restructure Yet: What Trustees Need to Consider Before Acting
The proposed tax may place trustees in direct tension with their fiduciary duties. Two separate problems point to the same

Corporate Beneficiaries, Losses and Charities: Three Overlooked Problems with the Trust Tax
Australia introduced dividend imputation to address economic double taxation. Three very different recipients of trust income – a corporate beneficiary,

The “Tax-Free Property Sale” Trap: Extracting Pre-CGT Profits from a Company
A company’s sale of a pre-CGT property may be tax-free to the company – but that does not automatically make

The Hidden Cost of a ‘30%’ Trust Tax
A tax-free threshold is not a loophole. For many families, a trust is a necessary protection. Across three separate issues

Which Trusts Could Be Caught by the Proposed 30% Minimum Tax?
Treasury has now released its consultation paper on a proposed minimum 30% tax for discretionary trusts. This is a significant

The Early Pension Withdrawal Trap: How Timing Can Cost Your SMSF Tens of Thousands in Tax
Exempt current pension income, disregarded small fund assets, and why the day you draw down your pension matters more than

ATO Audit Victory: How Vale Legal Defused a Multi-Million Dollar Tax Dispute
Outcome Vale Legal successfully resolved a long‑running and high‑risk Australian Taxation Office audit that exposed the client to millions of

New SMSF Borrowing Rules for Residential Property (2026)
On 26 June 2026, the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received Royal Assent, giving legislative effect

Bendel – Should Taxpayers Get Excited?
High Court Decision is here. The High Court has dismissed the Commissioner of Taxation’s (Commissioner) appeal in Commissioner of Taxation

Federal Budget 2026: Initial Analysis of Tax Reform
I have put pen to paper and am keen to share my top line commentary on the May 12 Federal

ATO Interest Remission Success: How Vale Legal Eliminated $136,000 in GIC Charges
Outcome Vale Legal assisted the client to present a comprehensive and compelling application to the Australian Taxation Office achieving remission