澳大利亚财政部长吉姆·查尔默斯周四公布了预算案信托税改的第三轮调整方案1。根据新政策，小企业信托可通过向受益人进行固定分配来规避30%的最低税和州政府印花税1。此外，慈善机构、特殊残障信托、已故人遗产和遗嘱信托、初级生产者信托及超级养老基金等多类信托被豁免于最低税要求1。向注册慈善机构的分配享受全部豁免，而向其他免税实体（如体育俱乐部）的分配也可获得豁免，但将受到待定的"合理上限"限制1。
据澳大利亚财政部估计，约35万家小企业（占小企业总数的15%）通过自由裁量信托运营，其中40%（14万家）预计无需缴纳额外税款或进行重组1。30%最低税预计在2029-30财年第一个完整年度筹集45亿澳元，十年内预计筹集400亿澳元1。当前协商期将持续至9月18日1。澳大利亚商会首席执行官安德鲁·麦凯勒表示，该政策将导致小企业税收"大幅提高"1，而澳大利亚工业集团首席执行官因尼斯·威洛克斯则称新提议"避免了州政府对符合联邦税法的企业征收印花税的威胁"1。
Treasurer Jim Chalmers announced the third round of adjustments to the government's budget trust tax measures on Thursday 1. The revised policy allows small business trusts to avoid a 30 percent minimum tax and state stamp duty obligations by making fixed distributions to beneficiaries 1. The changes represent another concession following pressure from small business advocates and industry groups 1.
Under the new framework, a broad range of trusts receive exemptions from the minimum tax requirement 1. These include charitable trusts, special disability trusts, deceased estates and testamentary trusts, primary producer trusts, and superannuation funds 1. Distributions to registered charities are fully exempt from the minimum tax, with charitable donations from trusts accounting for approximately 5 percent of total charitable giving in 2024 1. Distributions to other tax-exempt entities such as sporting clubs can also qualify for exemption, though a "reasonable cap" on such distributions remains to be determined 1.
The Treasury estimates that 350,000 small businesses, representing 15 percent of all small enterprises, operate through discretionary trusts 1. Of these, approximately 40 percent—or 140,000 businesses—are expected to require no additional tax payments or restructuring under the new rules 1. The 30 percent minimum tax is projected to raise AUD 4.5 billion in its first full year of operation in 2029-30 and AUD 40 billion over the following decade 1. A consultation period on the proposals extends until September 18 1.
Business representatives offered mixed reactions to the announcement. Australian Chamber of Commerce and Industry chief executive Andrew Mackerras warned that the policy would result in "substantially higher" taxes for small businesses 1, while Australian Industry Group chief executive Innes Willox stated the new proposal "avoids the threat of state stamp duty being imposed on businesses that comply with federal tax law" 1.
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