Featured___LZSettings_N4IgpgdghgRgNmAMlAXgTxALgGZTgZzABoQ84BRAN0gBd8tcDiQBLGsAW3wEkIAlAPYB3LAGYSNWAhoBhAXACuHCPUwAmCVLA0A4gprsATljUAGEhwEwWCOYuWqArBas2weg2GOZzIOAKgAEwBBODgAeUMABSgAcwY8QhJ-IJjYsABlFhQwLAAWEiFDKAAHbnYuAHU2AAtEFggAaywaQwVmfAFDGgylDihDNHLOVRAIAQBaTu6QEnwa4QyagbAAIX0aARUsMYElldmQGA2tngBjLdCWWIgOWh2z2i9D44NT7guILJyd-H6wl4nFQfLZ2Lo7eBQM7NEivTbAz4ZGhoBC-ACOChWExgXUCzxIQUCMigNAAKnEZHAoPhCKNxhBciQLmEwGcaCwtqS0CVcpgAIxM+QINkciAAVUMcB2AHoGUJ6IKWSKttxAjsAGyiAAcfJg6pgWsCZ1EgUNjkcAE4oNgterHKY1SQ8fhrhAdlB9AJYoYWI6QDUwEEvKSwAAPGg7ABigZoCkMYD97HD315IDugRYSkOJTimWyvK1JBY-XSwXwPLZfBJHJ2fMOzKUEGqgRoNRMFt8sQ2z3UvjgLHwNG4JbzP0woj7A6HI6uNzuEAjmD8YGwEbm-edUS8ghEmGcICTNFnt3uS4Qq8O82EpLYqMwrXacwWQlJNSUMGgNhabQ6z-IoceQwSkXB9f2EPhA0CABZLokAaZocESMChCiH1Hm-R8QBKQwBECBQ2QARQUFhoQANRYMAhHIaB4ATBImCfYQYkHSIxRKC4OAaWIqFoUYFHYgROIgeILG0IISSgKIBBddktghMB-CECZPnYBdsx9fpBigsTAgknZ6UZEBCE+XStJ0vSlwMw5sBsIwsFASR4kwCAFDCJkSTAWIugwZzXLgABfAlPRkHCSgw5h+1iGoaBxUN6KSNMWFDBM5AXU9QNhfxoVVd11QtC0tUcPJRGwQIYECQJ8oAdi1FctUOeM8FWLLGhypd4AEaEJjQYiAH1RF6vkqt6tRBsGqrLS1LU1HVLVRDUPkLRGua5pAfygA

The Government has announced modifications to its Budget proposals

Following first round consultation, the Government has announced an increase in the turnover threshold for the small business 50% active asset CGT reduction from $2m to $10m and, following the release of a consultation paper, further concessions for start-ups and early-stage investors. It has also confirmed that all testamentary trusts will be exempt from the minimum tax, with detail to follow in consultation.

For Whom the Bendel Tolls: Division 7A, UPEs, and the loan myth – but is the story over?

The bell has tolled on the ATO's long-running argument that UPE is a "loan" under Division 7A. In FCT v Bendel [2026] HCA 18, a 5-2 High Court majority held that where a trustee's resolution effects a "setting aside" onto a separate trust, no loan arises under s 109D(3). The decision turns on the precise language of the trust deed and the resolution - and it changes the Division 7A calculus for every discretionary trust with a corporate beneficiary. This article covers the key issues practitioners need to act on now.

Death, deceased estates, and family trust elections: Schedule 2F and succession

The death of a family trust's test individual creates significant difficulties under the family trust election (FTE) rules Schedule 2F. This article examines the FTE rules in the context of succession.

Sladen Legal at the Law Firm Network Conference, Hangzhou

Representatives of the firm attended the Law Firm Network Conference in Hangzhao, China from 20-24 May 202

Dirt Devils Cleaning Solutions Pty Ltd v Jim’s Group Pty Ltd: The Importance of Reading all Contractual Documentation

In the case of Dirt Devils Cleaning Solutions Pty Ltd v Jim’s Group Pty Ltd [2026] NSWSC 428, the New South Wales Supreme Court found that a franchisor was not liable for misleading and deceptive conduct in making purportedly ambiguous representations as to the contents of the Franchise Agreement where contractual documents were provided to the franchisor well in advance of execution and alongside an encouragement to obtain independent legal advice.

A New View for Sladen Legal

Sladen Legal is relocating within the Collins Square precinct. From Monday 15 June 2026 our office will relocate from Tower Two to Tower Five. All other contact details remain unchanged.

Revesting disclaimed property – the case of Kalium Lakes Potash Pty Ltd (in liq) v Minister for Mines and Petroleum where a liquidator’s disclaimer was overturned

In Kalium Lakes Potash Pty Ltd (in liq) v Minister for Mines and Petroleum [2026] FCA 355, tenements disclaimed as onerous property were ordered to be revested to the plaintiffs so as to not prejudice creditors.

Continuing proceedings against companies in liquidation: the power of public interest

The case of Secretary, Department of Health, Disability and Ageing v AG Therapeutics Pty Ltd [2026] FCA 333 emphases the significance of public interest in allowing claims against companies in liquidation to proceed. Read our article to find out more.

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July 14

For whom the Bendel tolls: Division 7A, UPEs and the end of the loan myth

The bell has tolled on the Commissioner's long-running argument that an unpaid present entitlement is a "loan" under Division 7A. In Commissioner of Taxation v Bendel [2026] HCA 18, a 5-2 High Court majority held that where a trustee's resolution effects a "setting aside" onto a separate trust, no loan arises under subsection 109D(3). The decision turns on the precise language of the trust deed and the resolution - and it changes the Division 7A calculus for every discretionary trust with a corporate beneficiary.

Aug 11

Small Business CGT Concessions: Key Traps, Practical Insights & Real-World Examples (Minus the Panic Attacks)

Few things unite tax advisors quite like the collective sigh that follows the words “Small Business CGT Concessions.”

Sept 8

Privilege: Nothing you say can or will be able to be used against you!

Not everything you say, write, or share has to be disclosed — but do you know where the boundaries lie?

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