There has been so much in the press recently about the devasting financial impact of family trust distribution tax, which applies when entities that have made FTEs or IEEs make distributions outside of the test individual’s family group. With the ATO’s increased focus on trusts, it is essential that advisers stay on top of these issues.

In this session Linda and Janice will use practical examples to explain:

• when an FTE or IEE is required
• the implications of making an FTE and IEE
• who is part of the ‘family group’
• who is liable to pay family trust distribution tax
• what ‘distributions’ are.