Trust Integrity Measures – Trust Tax Fundamentals 2025

Explore the various tax integrity measures that apply to trusts, before wrapping up with implications of vesting a trust.

In this unit, we cover:

• Why have a family trust (or not)?

  • Advantages & Disadvantages

  • Family Trust Distributions Tax (FTDT)

• Family Trust Elections (FTE)

  • Family Control Test

  • Specified individual & the “Family Group”

  • Retrospective elections

  • Revocation of FTEs

  • Interposed Entity Elections (IEE)

• Trust Resettlements

  • Overview

  • Vesting day issues

  • Trust splitting

• Integrity measures

  • Section 100A

  • Division 7A

• Vesting a Trust

  • Trust law consequences

  • Tax law consequences

Date recorded: 29 May 2025