This session included:
- The limitations of the family control test
- Managing invalid “KGB” elections
- The ATO hard-line ‘no discretion’ interpretation in relation to FTDT
- The interaction with franking deficits tax
- General Interest Charges on unpaid debts
- The 2026 Amnesty & Voluntary Disclosure.
This session gave the tools necessary to review and manage family trust elections within your client groups.