Trust Distributions to Loss Entities
What may appear to be a straightforward distribution strategy can quickly become complicated
With trust tax reforms set to reshape traditional distribution strategies, understanding how loss entities can access trust income is more important than ever
A Live Instructor Led Webinar
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.
Register Me
AU $180 + GST members
AU $215 + GST non-members
Register Team*
AU $475 + GST members
AU $545 + GST non-members
Dates & Details
Thursday, 12 November 2026
Time
12:00pm - 1:15pm AEDT
*Office Registrations. Maximum 10 participants per firm (must have same email domain). The PD points for all attendees will be recognised and links will be provided to all attendees.
What we cover
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
What's included?
- 1 x 1.25 hour (est.) webinar
- 3 month access to Q&A embedded webinar recording
- Reference notes
Our presenter
Tim Edgecombe
Tim has over 15 years’ experience in public practice with Chartered Accounting firms, including with Big 4 firms and continues to act as a consultant for several accounting firms, ranging from large second tier to sole practitioners. Tim has significant experience in the tax issues encountered by small to medium enterprises and brings these practical insights to training presentations.
He regularly presents tax related topics at a range of professional forums on behalf of other industry bodies. Tim is also involved with the presentation of Tax Masterclass material for CA candidates.
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