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Federal Budget announces tax on discretionary trusts
On 12 May 2026 the Albanese Labor Government delivered the Federal Budget. They propose to impose of a thirty (30) percent minimum tax on discretionary trusts, commencing 1 July 2028. This article addresses the proposed rate and scope and identifies what remains unclear, particularly how and when the tax will be collected based on the…
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Does your start-up meet the ESIC tax-offset criteria?
Federal government introduced the Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (Cth) to provide tax incentives for investors in an eligible early stage innovation company (ESIC), including 20% up-front non-refundable tax offset and capital gains tax (CGT) exemption for all types of investors meeting criteria.
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White-Anting: An employer’s lawful termination guide
Employees who use White Anting tactics to deliberately undermine management or disrupt workplace harmony may be summarily dismissed, provided the relevant legal conditions are met and a proper process is followed. Following our 28 April 2026 article “White Anting: serious misconduct?“, this article provides practical “how to” steps for employers to lawfully dismiss employees who…
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White Anting: serious misconduct?
White Anting is an Australian term meaning to sabotage, undermine, or destroy an organisation, project, or person from within. White Anting in the workplace often involves the quiet, insidious undermining of a colleague or superior through gossip, withholding information, exclusion, or spreading doubt. White Anting has been recognised by psychologists as a psychosocial hazard and…
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Designer wins High Court case over Katy Perry trade mark dispute
On 11 March 2026, the High Court of Australia (High Court) delivered its judgment in the case of Taylor v Killer Queen, LLC [2026] HCA 5 (Taylor v Killer Queen), ending the seventeen (17) year trade mark dispute between pop star Katy Perry and Australian fashion designer Katie Jane Taylor. In a 3:2 majority decision,…
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Hylepin v Doshay: excuses for shareholder oppression?
On 19 November 2021, the Full Court of the Federal Court of Australia published its decision in the case of Hylepin Pty Ltd v Doshay Pty Ltd [2021] FCAFC 201 (Hylepin v Doshay). Hylepin v Doshay was appealed from the decision in Hylepin Pty Ltd v Doshay Pty Ltd [2020] FCA 1370 that concerned a…
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Federal Court publishes GenAI Practice Note
On 16 April 2026, the Federal Court of Australia (Court) published the Use of Generative Artificial Intelligence Practice Note (GPN-AI) (Cth) (GenAI Practice Note).
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ACCC publishes guidance on cash acceptance industry codes
From 1 January 2026, new cash acceptance obligations have commenced under industry codes applying to supermarkets and fuel retailers, overseen by the Australian Competition and Consumer Commission (ACCC). In March 2026, the ACCC published guidance on these newly enforced regulations, reminding retailers to consider their obligations before penalties apply on 1 July 2026.
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Franchisors must provide franchisees a reasonable opportunity to make a ROI
Recent reforms to the Franchising Code of Conduct introduced a new obligation requiring franchisors to give franchisees a reasonable opportunity to make a return on their investment (ROI). This change reflects concern that some franchise arrangements required franchisees to make substantial upfront investments without a realistic opportunity to make a return on this investment.
