Trust Integrity Measures - Trust Tax Fundamentals 2026

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

In this session, we cover:

• Family trusts

  • What they are

  • 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

• Integrity measures

  • Section 100A

  • Division 7A/ UPEs/ Bendel

• Offshore trusts

• Vesting a Trust

  • Trust law consequences

  • Tax law consequences

• Changes to trusts