Should You Make an FTE or IEE?

Learn more about when to use an FTE or IEE including the key tax factors to consider in structuring decisions.

In this session, we cover:

• Introductions​

  • Trusts & Family Trusts​

  • Taxation of Trusts​

• What is a Family Trust Election?​

• Scenarios when you may choose to make a Family Trust Election​

  • Franking Credits​

  • Trust Losses​

  • Company Losses​

  • Small Business CGT Concessions​

• Scenarios when you may choose to make an Interposed Entity Election​

• Cautionary tales with FTEs / IEEs! ​

• Approved Forms to make FTEs / IEEs​

• Other resources​

Date recorded: 5 August 2025