The treasurer remains upbeat as he tries to sell proposed changes to discretionary trusts, but it will be an uphill battle to appease both the small businesses and the progressive party the government needs onside to legislate the plan. The Greens are set to kick Labor's proposed 30 per cent minimum trust tax to an inquiry, giving businesses the chance to protest the proposed changes. Key points and original sources are listed below.

• The treasurer remains upbeat as he tries to sell proposed changes to discretionary trusts, but it will be an uphill battle to appease both the small businesses and the progressive party the government needs onside to legislate the plan.S1

• The Greens are set to kick Labor's proposed 30 per cent minimum trust tax to an inquiry, giving businesses the chance to protest the proposed changes.S2