Market Trends: Growing SMSF Demand and Changing Trust Preferences.
Recent Government and regulatory developments have had a noticeable impact on the types of structures being established by clients.
Following the legislative changes affecting SMSF limited recourse borrowing arrangements (LRBAs) for property, passed on 26 June 2026 and taking effect from 10 August 2026, we have experienced a significant increase in demand for new SMSFs, bare trusts and trustee companies.
As a result, our team has been processing a substantially higher volume of SMSF-related orders over recent weeks. We remain committed to providing professional and efficient service and, despite the increased demand, most orders continue to be completed within a few business hours. We thank our clients for their ongoing support, understanding and patience during this particularly busy period.
At the same time, we have observed changing trends in discretionary trust establishments following the Federal Budget announcement on 12 May 2026 regarding the proposed minimum tax on discretionary trusts. While the proposal is not currently law, some clients appear to be taking a more cautious approach and reviewing their structuring decisions while awaiting further developments.
These developments highlight how quickly the regulatory landscape can influence business and investment structuring decisions. Patricia Holdings continues to monitor legislative changes closely and provide company, trust and SMSF documentation solutions in accordance with current law and our clients' instructions.
We appreciate the continued trust placed in Patricia Holdings and look forward to assisting our clients with their evolving business, investment and compliance needs.
Speak with our team
If you are setting up your new business structures, we’d be pleased to assist. Contact us today.
