Robyn Jacobson
- Indexed articles, last 90 days
- 2
- Latest publication
- Sep 3, 2026
- Outlet visibility, for Accountantsdaily
- Top 1M sites
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- Aug 5, 2026
Latest articles
Top 10 things you need to know about the CGT changes (opens the original)
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The 50 per cent CGT discount on gains accruing to 30 June 2027 is preserved. Almost everything else about working out a capital gain changes, writes Robyn Jacobson. This article is the second in a two-part series explaining the changes to CGT and negative gearing and how the new rules will operate in practice. In part one, I examined three new method statements: one to quarantine negatively geared losses, one to apply capital losses against gains in a mandated order, and another to calculate the
Minimum tax on discretionary trusts: what it will really cost your clients (opens the original)
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The 30 per cent floor lands hardest on the beneficiaries least able to bear it. Treasury released its consultation paper, Minimum tax on discretionary trusts, on 8 July 2026. Trustees of discretionary trusts will be liable for tax at 30 per cent of the trust’s taxable income from 1 July 2028. The tax will be imposed on the trustee, with a non-refundable minimum tax offset (MTO) flowing to non-corporate beneficiaries. Beneficiaries whose marginal rate exceeds 30 per cent can fully utilise the cre
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