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Australia Proposes Fixed-Distribution Opt-Out From 30% Trust Tax

公開 2026年9月3日 10:37 · 2 週間前

Courtroom-sketch editorial illustration of Old and New Parliament Houses in Canberra from a 2010 photograph; Australian federal government context, not the reported event. — AI courtroom sketch of Old and New Parliament Houses in Canberra from a 2010 photograph; Australian federal government context, not the reported event. Adapted from the credited reference. MGT Parliament House 002.jpg — Nickdubyah; CC0.

Australia’s government released draft legislation allowing discretionary trusts existing on 1 July 2028 to elect to make fixed distributions to pre-nominated beneficiaries and avoid the planned 30% minimum tax. Treasury says the election would not require restructuring and is not expected to trigger state or territory stamp duty. More than 90% of Australia’s 2.7 million active small businesses would be unaffected in any given year. The draft also excludes charitable, special-disability and genuine testamentary trusts, with submissions open until 18 September.

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