Ref: AMK
30 July 2026
Assistant Secretary Individuals and Indirect Tax and Superannuation Division The Treasury Langton Crescent PARKES ACT 2600 By Email: mintaxtrusts@treasury.gov.au Dear Assistant Secretary CONSULTATION PAPER: MINIMUM TAX ON DISCRETIONARY TRUSTS We welcome the opportunity to comment on Treasury's Consultation Paper regarding the proposed minimum tax on discretionary trusts (Consultation Paper). Pitcher Partners is an Australian advisory and accounting firm that works closely with the middle market, including private groups, family businesses and high net worth individuals. We regularly advise on complex tax issues and the practical operation of the tax system. We highlight that for the purposes of Division 30 of the Tax Agent Services Act 2009 and, in particular, the amendments to the Code of Conduct by the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination), all of the comments made in this submission are directly relevant to us as a firm and our clients. While this may result in a conflict of interest for the purposes of section 20 of the Determination, we highlight that we have tried to ensure that our comments and suggestions in this submission are balanced and consistent with the policy, principles and intention of the rules as we understand them.
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