Acccurium education
   <  Back to Accurium

Trust Distributions to Loss Entities

12 Nov 2026 12:00PM – 1:15PM AEDT
Trusts

$215.00 +GST

Audience

This training is recommended for: 

  • Accountants working in public practice
Audience

Learning outcomes

On completion, participants will be able to:

  • Identify the key rules governing trust distributions to loss entities
  • Explain how different loss recoupment rules apply to trust distributions
  • Determine when an FTE or IEE may be required
  • Assess the impact of s.100A and Part IVA on trust distribution strategies involving loss entities
  • Understand the potential effect of the minimum tax on discretionary trust distributions
Learning outcomes

Relevancy

This event will be presented live 12/11/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (Financial) Advice: 1.25 CPD hours
CPD hours

Trust distributions to companies, trusts and other entities with carry-forward tax losses can provide significant tax benefits, but only where a range of loss recoupment and integrity rules are satisfied. What may appear to be a straightforward distribution strategy can quickly become complicated by trust loss provisions, family trust elections (FTEs), interposed entity elections (IEEs), and anti-avoidance measures.

In this webinar, we examine the current rules governing distributions to loss entities and the circumstances in which losses can be utilised to offset trust income. We explore the operation of the trust loss measures, when FTEs and IEEs may be required, and the practical implications of integrity rules such as s.100A and Part IVA.

We also consider the implications of the trust tax reforms, namely the minimum tax on discretionary trust distributions, and how these changes significantly alter the attractiveness and effectiveness of traditional distribution strategies.

Registration includes:

  • 1.25 live online event with the opportunity to ask questions of the presenter
  • 1.25 accredited CPD hours from Knowledge Shop
  • Access to the recording and materials available to access for 3 months after the event
  • Reference guides, slides and case studies
Tim-Edgecombe-modified

Presented by

Tim Edgecombe
Senior Tax Trainer
TaxBanter

This webinar is presented by our partners at Knowledge Shop.

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.