The 30% Minimum Trust Tax

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 The new 30% trust tax: What you need to know 

This session unpacks the proposed rules for the 30% minimum tax on discretionary trusts, including the electable regime and restructuring options, and what it all means for your clients. 

A Live Instructor Led Webinar

The exposure draft is out, but for advisers the hard questions are only beginning.

The proposed rules are technical and dense. They introduce concepts advisers have not had to work with before and they change how franking credits flow through a trust.

The new electable regime offers a way out of the 30% minimum tax, but it is inflexible and carries consequences that may not be immediately obvious. Restructuring brings real compliance costs and is not a decision to rush. Significant pieces are also still unresolved, including how the tax will actually be collected.

We work through what the draft rules say, what remains genuinely uncertain, and how to have the conversation with clients who want answers now – well ahead of the 1 July 2028 start date. 

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AU $180 + GST members
AU $215 + GST non-members

Register Me

Register Team*

AU $475 + GST members
AU $545 + GST non-members

Register Team*
Total 1 CPD Hour

Dates & Details

Thursday, 8 October 2026

Time
12:00pm - 1:00pm AEDT

*Office Registrations. Maximum 10 participants per firm (must have same email domain). The PD points for all attendees will be recognised and links will be provided to all attendees.

What we cover

On completion, participants will be able to:

  • Identify which trusts and what income is caught by the 30% minimum tax
  • Explain how the rules impact franking credits received by a trust
  • Assess whether the electable regime is appropriate for a client
  • Understand the roll-over relief available from 1 July 2027

  • Recognise what remains unresolved and what that means for client advice between now and 1 July 2028 

What's included?

  • 1 x 1 hour (est.) webinar
  • 3 month access to Q&A embedded webinar recording
  • Reference notes

Our presenter

Tax Director, Knowledge Shop

Michael Carruthers

Michael CarruthersMichael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.

Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry. He is a member of the advisory panel for the Board of Taxation and is a member of the reference group for the Board’s review of small business concessions.

He was also an expert panel member for the Board’s review of tax impediments facing small business.

 

Terms & Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Knowledge Shop Pty Ltd's written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Knowledge Shop Pty Ltd may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Knowledge Shop Pty Ltd reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Knowledge Shop Pty Ltd directly, with all requests to be considered on a case by case basis by Knowledge Shop Pty Ltd in its absolute discretion.

The General Terms and Conditions can be accessed here.