Many professionals and business owners set up companies and family trusts to save tax and reduce risk. This guide explains where structures go wrong, and when the right time is to introduce complexity to yours.
This edition covers two major 2026 developments: the Federal Government's proposed 30% minimum tax on discretionary trusts, and the High Court's decision in Bendel v Commissioner of Taxation on unpaid present entitlements. We've flagged exactly what each change means for medical practices, restaurants, retailers, property developers, tech start-ups and other professionals.
What's inside?
- The 2026-27 Federal Budget's proposed 30% minimum tax on discretionary trusts, and what it means for your business
- The Bendel case: what changed for unpaid present entitlements and Division 7A
- Business structure guidance for professional contractors, doctors and engineers,
- Case study: how we restructured a family medical practice to save tax and boost retirement savings
- Guidance for technology start-ups, property developers and construction companies
- Why we're now generally recommending a company over a trust for restaurants and retailers
- Case study: simplifying an overcomplicated trust structure for a restaurant business
- 10 key tips for business structuring
