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Fowler Charity Law | Date for Declaring Basis for Tax Exempt Status to the ATO Looms: Fowler Charity Law | Charity & Not-For-Profit Legal Services
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Summary
The Commonwealth Government proposes to ‘introduce a 30 per cent minimum tax on discretionary trusts to improve the fairness of the tax system’ as a component of the 2025-26 Federal Budget.[1] The new tax on family discretionary trusts is ‘estimated to inc...
Summary
The changes to the taxation of discretionary trusts proposed in the 2026-27 Federal Budget Papers are likely to have a significant adverse effect on charitable giving and philanthropic activity within Australia. The Government proposes to ‘introduce a 30 per cent minimum tax on discretionary trusts to improve the fairness of the tax sy...