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Family trust elections (FTEs) and Interposed entity elections (IEEs) - Questions and answers

 
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11. Fixed trusts

Q11.1

Can a fixed trust make a family trust election or an interposed entity election?

A

Yes, provided that the trust, in respect of which a family trust election or an interposed entity election is proposed to be made, passes the family control test. (See subsection 272-87(1) of Schedule 2F to the Income Tax Assessment Act 1936.)

Sections within Family trust and interposed entity elections

Last Modified: Thursday, 19 February 2009
 
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