2023 Trusts

Family trust elections, trust losses and family change

Source: Victoria

Published Date: 4 May 2023


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Family trust and interposed entity elections provide a method to deal with carry forward losses and franked distributions. However, making such elections with only short-term considerations in mind can create significant pain down the track. In this session, Daniel Smedley and Neil Brydges discussed the following:

  • An overview of the trust loss provisions
  • The who, what, why and how of family trust elections and interposed entity elections
  • Family groups and how to approach blended families; and
  • Adapting to change – revocation of FTEs and varying the test individual.


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


2023 Trusts

Share this page