Insights
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The proposed 30% minimum tax on discretionary trusts may give affected family businesses another option through a fixed distribution election. But before acting, families should consider stamp duty, flexibility, succession, asset protection and the wider tax and commercial consequences.

An Annual Business Structure Review helps ensure the framework supporting your business keeps pace with growth, changing family circumstances, asset accumulation and evolving legislation. Rather than focusing solely on tax, a review examines whether your structure still aligns with your goals, protects what you've built and positions you for future opportunities. Discover why regular reviews can provide confidence, clarity and strategic advantages for long-term business succe

Family trusts are one of Australia's most misunderstood business structures. While many people associate them with tax savings, their real value often lies in asset protection, succession planning, investment ownership and long-term flexibility. Discover how trusts work, the key roles involved, and why reviewing your structure regularly is more important than ever in a changing legislative environment.