Tax Insights

The first is a regulatory rule in theSuperannuationlaw about how trustees must deal with others. The second is a tax rule about non-arm's length income, known as NALI. A transaction can raise issues under one, the other or both.

The case, Uber Australia Pty Ltd v Chief Commissioner of State Revenue, was heard in Canberra on 8 April 2026. Judgment was handed down on the morning of 4 November.

The High Court, by majority (reported as 6–1), dismissed Uber's appeal on 4 November. It held that fares remitted to drivers are deemed wages for payroll tax purposes, leaving Uber with a bill of about $81 million plus interest.

The ACTU's submission, titled "Rebalancing the tax system: addressing the unequal tax treatment of wages and wealth", was lodged with the committee on 29 October, the day submissions closed, Reports said. It backs the government's legislation as a step towards tax equality for ordinary …

The bill would impose a 30% minimum tax on discretionary trusts from 1 July 2028. Whether a trust is caught depends on how it is classified, and in particular on whether it counts as a fixed trust.

The Tax Institute's submission went to the SenateEconomicsLegislation Committee's inquiry into the Treasury Laws Amendment (Tax Reform No. 3) Bill 2026 and the Income Tax Rates Amendment (Minimum Tax on Discretionary Trusts) Bill 2026, Reports said.

The SenateEconomicsLegislation Committee holds hearings on the trust tax bills on 5 and 6 November, with its report due on 13 November.