Business Law and Corporate Law

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Podcast
Podcast: The 2026 Federal Budget With CGW – Discretionary Trusts
Partners Scott Hay-Bartlem and Linda Tapiolas break down the 2026 federal Budget's proposed changes to discretionary trusts, examining new tax rates, beneficiary credits, and exemptions. As legislation continues to evolve, they explore the complexities of restructuring trust and company arrangements and explain why businesses should adopt a cautious approach to these significant reforms.
Australia Tax
CG
Cooper Grace Ward
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Article
Schemes Of Arrangement: Sidestepping The Class Composition Fight
Justice Brereton’s recent decision in HMA International Ltd [2026] NSWSC 401 (HMA International) endorses two separate but interconnected schemes of arrangement for holders of the same class of ordinary shares who receive different consideration. The structure provides a practical workaround to the uncertainty of class composition and will interest private equity sponsors and others structuring transactions with rolling shareholders.
Australia Commercial
CC
Corrs Chambers Westgarth
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