Trust Tax Fundamentals 2026: Trust Integrity Measures

Understand the tax and integrity rules for trusts, including FTEs, Section 100A, Division 7A and UPEs. 

In this session, we cover:

• Family trusts

  • Advantages of a family trust

  • Disadvantages of a family trust

• Family Trust Elections (FTE)

  • Conditions for making a valid FTE

  • Family control test

  • Specified test individual

  • The “family group”

  • Retrospective election

  • Variation of an FTE

  • Revocation of an FTE

  • Family Trust Distribution Tax (FTDT) 

  • Interposed Entity Election (IEE)

• Section 100A

• Division 7A

  • Loans from a private company to a trust

  • TD 2022/11 and unpaid present entitlements (UPE)

• Trust resettlements

• Vesting a trust