Recent changes to the New South Wales Enduring Guardianship framework could have significant implications for clients with older estate planning documents. From 1 September 2026, the prescribed Enduring Guardianship form was updated to expressly allow an enduring guardian to consent to, or withhold consent to, the use of restrictive practices. Many existing documents signed using earlier forms may not contain equivalent authority.

Could a transaction be subject to duty twice?

A recent NSW decision shows how landholder duty can arise in addition to duty already paid on the acquisition of land, simply because of how and when transaction steps occur.

The case highlights the importance of carefully reviewing transaction structures, timing and historical dealings before proceeding with a transaction or seeking a ruling from Revenue NSW.

Read the full article to understand the key lessons from Ivo Holdings and how they may affect future transactions.

Australia's Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) reforms commenced on 1 July 2026 and have significantly expanded the range of businesses regulated by AUSTRAC. Many businesses providing legal, accounting, real estate, conveyancing, trust and company services are now required to comply with the AML/CTF regime. Businesses that provide designated services captured by the reforms must enrol with AUSTRAC by 29 July 2026.

The Australian Government has announced reforms aimed at increasing philanthropic funding to charities. The changes focus on Giving Funds (currently referred to in the tax law as ancillary funds) and form part of the Government’s response to the Productivity Commission’s Future Foundations for Giving report and the Not‑for‑profit Sector Development Blueprint.

On 18 December 2025, the Government released significant amendments to the new merger control regime through the Competition and Consumer (Notification of Acquisitions) Amendment (20205 Measures No.1) Determination 2025 (Determination).  These changes affect when businesses must notify the ACCC of acquisitions and introduce a range of new exemptions and updated thresholds under the new merger control regime which came into force on 1 January 2026, with some changes commencing on 1 April 2026.