Legal Insights
There’s a Hole in My Bucket…The Budget’s Minimum Tax on Discretionary Trusts and Bucket Companies
The announcement of the 30% minimum tax payable by trustees of discretionary trusts has drawn significant attention. However, for discretionary trusts with corporate beneficiaries, beware of double tax.
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Life Interests and Land Tax – Abraham v Commissioner of State Revenue [2026] VCAT 351
The Victorian Civil Administrative Tribunal (VCAT) recently considered whether a widow (Applicant) held a life estate in possession in a holiday home, and if so, how that interest should be treated for Victorian land tax purposes. The decision highlights the importance of including appropriate provisions in a will, where the will provides a right to use or occupy a particular property.
Victorian Land Tax and Trust Classification: Lessons from R.C. Land Management Pty Ltd v Commissioner of State Revenue
The Victorian Supreme Court’s decision in R.C. Land Management Pty Ltd v Commissioner of State Revenue [2026] VSC 49 confirms that the classification of trusts for land tax purposes must be determined by the rights and obligations contained in the trust deed of the trust, rather than by administrative reference or reclassification.
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Reviewing Trustee Decisions – Claim Staking Process: Williams v Robba [2025]
The Queensland Supreme Court’s decision, Williams v Robba [2025] QSC 2023, highlighted that in self-managed superannuation funds death benefit disputes, the Court will consider and review the trustees decision making process – not whether they would have made the same decision.
Preserving Intergenerational Wealth Reconsidered: Key Implications of the Full Court’s Decision in Caldwell and Caldwell
Preserving intergenerational wealth is a key consideration when establishing trusts. However, the most recent decision in Caldwell and Caldwell [2026] FedCFamC1A 81 questions the strength of asset-protecting structures in family law proceedings.
Harwood Andrews Melbourne office is relocating within Collins Square
Harwood Andrews is relocating within the Collins Square precinct. From Monday 15 June 2026 our Melbourne office will relocate from Tower Two to Tower Five. All other contact details remain unchanged.
Liability in Recreational Activities and Businesses - What Providers Need to Know
Recreational activity providers face unique legal risks. Our latest article outlines how Australian Consumer Law, risk warnings and negligence rules apply, and what steps businesses can take to manage liability.
Board Decision-Making and Governance - Key Considerations
Good board decisions are not just about the outcome — they are about the process behind them.
When considering significant transactions or strategic decisions, directors should ensure they are properly informed, understand the risks involved and maintain clear governance processes.
Harwood Andrews Dispute Resolution and Litigation Practice Recognised in Doyles Guide, Victoria 2026
Harwood Andrews Dispute Resolution and Litigation team is delighted to have been identified by clients and peers for expertise and abilities in Victoria in the 2026 Doyles Guide.
When is product copying lawful? Insights from Bodum’s unsuccessful attempt to claim infringement of its iconic glass design
Can a competitor lawfully copy your product design if your IP rights have expired? The recent Federal Court decision in Bodum AG v H.A.G. Import Corpn (Australia) Pty Ltd [2026] FCA 238 analysed this question – here’s what you need to know.
Harwood Andrews Agribusiness Practice Ranked in Doyles Guide, Victoria 2026
Harwood Andrews is delighted to have been recognised by clients and peers for our expertise in Victoria in the 2026 Doyle’s Guide. Doyle’s Guide is a highly regarded, independent annual review of the state’s leading Agribusiness law firms and lawyers.
What is Consequential Loss – and why it matters in commercial contracts
When a commercial contract goes wrong, one of the first questions is: how much could this cost me?
Harwood Andrews Recognised in Best Lawyers® Australia 2027 Edition
Harwood Andrews is pleased to announce that a number of our lawyers have been recognised in the 2027 edition of The Best Lawyers® in Australia. Since its first publication in 1983, Best Lawyers has become widely regarded as a definitive guide to legal excellence.
Providing Financial Assistance for Share Acquisitions – What Companies Need to Know
Companies often directly or indirectly ‘financial assist’ people to acquire its shares via direct loans or guaranteeing repayment of a loan from a third party. This is ‘financial assistance’, and commonly occurs in share acquisitions, restructures and group transactions - and is often misunderstood.
Capital Reductions – A practical guide
Capital reductions allow companies to return capital to shareholders or cancel shares, but the process is tightly regulated under the Corporations Act and ASIC. Understanding the approval requirements, creditor protections and ASIC steps is essential to avoid risk.
Harwood Andrews’ approach to AML & CTF
From 1 July 2026, new federal anti-money laundering and counter-terrorism financing (AML/CTF) laws will require firms like ours to complete extra checks before we can provide certain services. Read more about our approach.
High Court Upholds Australian Designer’s "Katie Perry" Mark Against Global Pop Icon Katy Perry
On 11 March 2026, the High Court of Australia handed down its highly anticipated decision in Taylor v Killer Queen LLC [2026] HCA 5, allowing the appeal of Australian fashion designer Katie Jane Taylor and preserving her registered trade mark "KATIE PERRY" for clothing following an application to cancel the mark by world-famous pop superstar Katy Perry.
Monthly CPI: How the Change Affects Your Lease Obligations
The Australian Bureau of Statistics has transitioned to publishing the Consumer Price Index (CPI) on a monthly basis, starting in November 2025. Previously, CPI was released only on a quarterly basis.
CPI is often used to determine rent increases in commercial and retail lease agreements. So how does this transition to monthly CPI affect your lease and how you calculate rent?
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Acquisition of control over private landholders and the Duties Act -Tao v Commissioner of State Revenue [2025] VSC 831
In January, the Supreme Court of Victoria handed down judgment against an applicant who had become the sole director of a company acting as trustee of a unit trust which held property in Victoria valued over $1 million. The Supreme Court confirmed the Commissioner of State Revenue’s assessment that the applicant acquired ‘control’ over the landholder and made a relevant acquisition for the purposes of the Duties Act. It was held the applicant made a relevant acquisition in the landholder of 100%.