What the Bendel decision means for UPEs | Tax Tales by NTAA

In this episode, Robyn chats with Senior Taxation Manager, Andrew Gardiner, about the High Court’s decision in Commissioner of Taxation v Bendel [2026] HCA 18 and discuss what it means for Division 7A and unpaid present entitlements. They also cover the ATO's Decision Impact Statement, what advisers should be thinking about for existing UPEs and sub-trust arrangements, the other integrity rules still in play and where the law may head next. Chapters: 00:00 Introduction 01:55 Commissioner of Taxation v Bendel – How we got here 08:00 The dispute 09:00 AAT (2023) – How did the Tribunal decide it? 10:25 FCAFC (2025) 17:33 HCA (2026) 25:10 What Bendel does and does not decide 30:40 The ATO's response 31:35 What the decision means for everyone else 33:54 The road ahead 44:35 Closing comments Tax Tales by NTAA is hosted by Robyn Jacobson, Senior Advocate at NTAA. Robyn has over 30 years’ experience in the tax profession, spanning public practice, training and advocacy. She is NTAA’s key advocacy contact, representing members in consultative forums with government, regulators and industry stakeholders. Robyn is a Fellow of NTAA, CA ANZ and CPA Australia, a Chartered Tax Adviser of The Tax Institute, and holds a BCom. Robyn leads conversations that are insightful, practical and grounded in real-world application. Connect with Robyn: 🤝 LinkedIn –   / robyntax   Connect with NTAA: 🤝 LinkedIn – https://wwwlinkedin.com/company/natio... 📸 Instagram –   / ntaa_taxexperts   NTAA is a prominent not-for-profit association, established in 1992 to support tax agents, accountants and tax advisers. For more than 30 years, we have advocated on behalf of our members and supported them through highly regarded tax seminars, products and our hotline service. We are a major representative voice for the tax community, representing more than 45,000 practitioners. Learn more about NTAA: https://ntaa.com.au/