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  2026 Trusts

Discretionary Trust Distributions: Practical Guidance for the Year Ahead

Source: Victoria

Published Date: 23 Jul 2026

 

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In this session, we explored the practical complexities of family trust elections, interposed entity elections, and the application of family trust distribution tax, with a focus on how these rules are being tested in current ATO reviews. We examined common risk areas, recent ATO audit themes, and the strategies advisers are using to safeguard clients — ranging from tightening distribution documentation to reviewing historical patterns and ensuring elections are correctly made and maintained. This session equips delegates with a clear understanding of compliance expectations and practical steps to reduce exposure during ATO scrutiny.

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  • Published By: Michael Flynn KC, CTA-Life
  • Published On:23 Jul 2026
  • Event Name:Yarra Valley Tax Retreat
  • Session Name:Discretionary Trust Distributions: Practical Guidance for the Year Ahead
  • Read Time:30+ minutes
  • Took place at:RACV Country Club and Resort

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