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FTEs: The practical essentials

5 Aug 2026 11:00AM – 12:30PM AEST
Trusts

$195.00 +GST

Click here to contact us about group pricing

Audience

This training is recommended for:

  • Accountants working in public practice 
  • All practitioners working with tax 
Audience

Learning outcomes

On completion, participants will be able to: 

  • Explain why an FTE or an IEE is needed 
  • Understand the consequences of making an election 
  • Explain whether a revocation is desirable or even possible 
  • Identify where mistakes are made and how they may be addressed 
Learning outcomes

Relevancy

This webinar will be presented live 5/08/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.5 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.5 CPD hours
CPD hours

Early bird - save 25%

Purchase the full 2026 Special Topics webinar series before 31 December and save 25% with your early bird discount.

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Even after 27 years in the 1936 Tax Act, the Trust loss rules in Schedule 2F can seem impenetrable. The judicial consideration of the rules has been limited, e.g.; 

  • Colonial First State [2011] FCA 16 – what is a fixed entitlement /fixed trust 
  • Eldersmede Pty Ltd [2004] AATA 710 – the income injection test 
  • Advanced Holdings Pty Limited ATF The Demian Trust [2020] FCA 1479 – the control test and circularity of distributions 

 

At least once a year advisers have to turn their minds to whether their clients’ trusts should have made a family trust election (FTE) and other entities an interposed entity election (IEE) in order to: 

  • recoup prior year losses against income received from another family entity or facilitate a loss company in which the trust has a majority interest to satisfy the continuity of ownership test 
  • satisfy the 45-day holding period rule in relation to franked dividend received by the trust so that beneficiaries can benefit from the franking credits 
  • escape the trustee beneficiary reporting rules 
  • satisfy ultimate ownership conditions for the purposes of the small business roll-over in Subdiv 328-G of the ITAA 1997.  

 

If an FTE or IEE has been made, consideration may have to be given to whether a revocation is desirable or even possible. 

 

This webinar will be presented by one of TaxBanter’s experienced tax trainers.

Lee-Ann Hayes
Lee-Ann HayesHead of Tax Education
Tiffany Douglas
Tiffany DouglasSenior Tax Trainer
Tristan Webb
Tristan WebbSenior Tax Trainer
Tim Edgecombe
Tim EdgecombeSenior Tax Trainer
Deb Ghuliani
Deb GhulianiSenior Tax Trainer
Sheoni Dunlop
Sheoni DunlopSenior Tax Trainer
Rae Ni Corraidh
Rae Ni CorraidhSenior Tax Trainer
Leanne Saudners
Leanne SaudnersSenior Tax Trainer
George Housakos
George HousakosSenior Tax Trainer
Brian Kamenetzky
Brian KamenetzkySenior Tax Trainer
Fred Schenck
Fred SchenckSenior Tax Trainer
Tanya Marks
Tanya MarksSenior Tax Trainer
Veronica Steward
Veronica StewardSenior Tax Trainer
Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.