澳洲：全權信託最低稅法案提交議會

澳洲聯邦政府已提交《 2026年財政法修正案（稅制改革第3號）》 及其配套的 《 2026年所得稅稅率修正案（全權信託最低稅）》，旨在實施全權信託30%的最低有效稅率。該法案詳細規定了真正意義上的遺囑全權信託的免稅範圍，但源自非遺產資產的收入不符合免稅條件。正如2026/27財政年度聯邦預算案中所宣布的，該法案擬適用於2028年7月1日或之後開始的納稅年度。

Russell Kennedy
澳洲政府（法案草案）
解釋性備忘錄（PDF）

AUSTRALIA: Discretionary trust minimum tax bills introduced to parliament

Australia's federal government has introduced the Treasury Laws Amendment (Tax Reform No. 3) Bill 2026 and the companion Income Tax Rates Amendment (Minimum Tax on Discretionary Trusts) Bill 2026, implementing the new 30 per cent minimum effective tax rate for discretionary trusts. It sets out details of the exclusion for genuine discretionary testamentary trusts, though income derived from assets that do not originate from the deceased estate will not qualify. As announced in the 2026/27 Federal Budget, it is proposed to apply to income years commencing on or after 1 July 2028.

Russell Kennedy
Australian government (Draft bill)
Explanatory Memorandum (PDF)