Writing, commentary
and public conversation
on wealth transfer.

My elderly mum has to pay $5.50 a day for a TV. Seems outrageous

Quoted by Noel Whittaker on superannuation proceeds trusts, explaining how an SPT can help minimise the 15 per cent excess transfer balance cap death benefits tax and allow income to be distributed to minors at adult tax rates.

Testamentary trusts have secured the CGT exemption

Treasury's latest CGT reform draft delivers a win for testamentary trusts and deceased estates, exempting estate-derived gains from the 30% floor. However, questions on death and divorce rollovers remain unresolved.

Expert warns new tax rules offer only 'fragile' protection for inheritances

Quoted by Noel Whittaker on Treasury's proposed CGT and trust tax changes, the testamentary trust exemption, and why the concession - while real - remains fragile until legislation is finalised.

Does your will qualify for the discretionary testamentary trust exemption?

Treasury has confirmed the exemption many families were hoping for. But buried in the fine print are two conditions that could leave some wills on the wrong side of the exemption, despite years of careful planning.

Noel Whittaker (Ask Noel): Revocable trusts, testamentary trusts and Australian estate planning

Quoted by Noel Whittaker explaining why US-style revocable living trust advice circulating on social media generally does not apply in Australia, and the legal and tax implications of using trusts in Australian estate planning.

What Treasury's fine print means for every will with a testamentary trust

Treasury has confirmed the testamentary trust exemption. The drafting questions have only just begun. The important date is not Budget night or 1 July 2028 - it is the day the client dies.

'Didn't understand': Albo's so-called death tax fumble as Government backs down from Budget measure

Quoted on the Government's backdown from the proposed tax on testamentary trusts and what it means for Australian families and estate planning.

Noel Whittaker (Ask Noel): The tax treatment of testamentary trusts v family trusts

Quoted by Noel Whittaker as the estate planning solicitor whose view is that the testamentary trust concession gives families certainty to keep using a tried and tested way of looking after the people they leave behind.

Death tax on testamentary trusts was always a mistake

Credited as "the estate planning lawyer who brought this issue to public attention" in commentary on the proposed tax on testamentary trusts.

Noel Whittaker (Money): Quoted on the 2026 Budget's testamentary trust measures

Quoted in Noel Whittaker's Money column in the Sydney Morning Herald on the 2026 Budget's proposed changes to testamentary trusts and the flow-on effects for ordinary Australian families and estate plans.

Discretionary testamentary trusts and the proposed budget measures

A recorded webinar covering what the proposed federal budget measures mean for discretionary testamentary trusts, what needs to be reviewed in existing estate plans, and what advisers and accountants need to know now.

Australia has no death duties. Technically.

Australia may not levy formal death duties, but a growing web of tax measures is quietly shaping what wealth passes between generations. The 2026 Budget adds another layer.

Noel Whittaker: New 'death tax' on family trusts to squeeze inheritances for thousands

Quoted by Noel Whittaker on the 2026 Budget's proposed minimum 30% tax on testamentary trust income and who it will really affect - students, surviving spouses, young adults and children the estate plan was designed to protect.

Rachael Rofe on The Exchange: Intergenerational wealth transfer, structured giving and estate planning

In conversation on The Exchange podcast about Australia's intergenerational wealth transfer, structured giving and the estate planning conversations families need to have.

Anthony Albanese confirms tax on discretionary trusts set up for people's last wills but rebuffs it is a death tax

Quoted on the implications of the Government's proposed tax on testamentary discretionary trusts for Australian families and estate planning.

Most people think the Budget will make inflation worse

Quoted in The Australian's editorial commentary on the 2026 Budget and its broader economic and estate-planning implications.

Fears for most vulnerable as strike at wealthy ends up hitting low-income families protecting kids

Quoted on how Budget measures aimed at the wealthy can inadvertently affect low-income families using testamentary trusts to protect children.

How Labor is killing family trusts, starting with the bucket company

Quoted on the implications of proposed changes to family trusts and bucket companies for intergenerational wealth planning.

Budget 2026: Surprise death tax buried in small print

Quoted on the estate planning implications of measures buried in the 2026 Budget that effectively introduce a death tax by stealth.

'A thousand cuts': New death tax slammed as expert reveals budget detail every Aussie needs to know

Quoted on the Budget detail introducing a de facto death tax and what it means for ordinary Australian families.

What the 2026 Budget means for your estate plan

Testamentary trusts, capital gains, superannuation and the assumptions now worth reviewing.

The Money Is No Longer Yours

Reflections on wealth, control and letting go after a decade advising Australia's wealthiest donors.

Structured giving's new moment

On the convergence of policy changes - including the new Community Charity Trust - that make this a particularly strong moment for families with genuine charitable intent to move from casual giving to deliberate, structured philanthropy.

Div 296 may mean your estate pays tax on assets your beneficiaries never receive

On how Division 296 can decouple the tax liability from the superannuation asset on death, leaving one set of beneficiaries with the wealth and another with the bill.

The Silver Tsunami: Where Estate Plans Fail (and What Financial Advisers Need to Know)

On the structural failures in estate planning that surface during Australia's intergenerational wealth transfer.

The Hardest Thing About Money Is Giving It Away

What I've seen in the room where wealth and inheritance gets decided.

Division 296 is now law. Is your estate plan already broken?

Some families are about to get a tax bill on super they never inherited.

$5.4 trillion wealth transfer poses deep questions on legacy

On the scale of Australia's intergenerational wealth transfer and the deeper questions of legacy, values and family it raises.

Giving booms as donors maximise tax benefits

Quoted on the growth in structured philanthropy and the tax strategies driving increased donor engagement.

Quoted during my time at Australian Philanthropic Services

Eight ways high earners can maximise their tax return

Quoted on how structured philanthropic giving can form part of a high-income earner's end-of-year tax strategy.

Quoted during my time at Australian Philanthropic Services

How funds offer a smarter way to donate

On donor-advised funds and structured giving vehicles as a more strategic approach to philanthropy.

Optimising your July 1 tax cuts for charity can make a difference

On how the July 1 tax cuts created a timely opportunity for donors to reassess their charitable giving strategy.

Tax deductions should be a focus for donors ahead of June 30

On end-of-financial-year giving strategy and how donors can maximise the tax effectiveness of their philanthropy.

Maximising tax benefits through giving structures

On how structured giving vehicles can be used strategically to maximise tax deductions.