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Broad overview of the trust loss measures

Family trusts

Family trusts are subject to concessional treatment and most of the trust loss provisions do not apply to them. (See summary of tests table). Also, the rules dealing with income injection schemes are modified so they do not inhibit income injection schemes that take place wholly within a family group.

Sections within Family trusts

Last Modified: Tuesday, 19 January 2010

Table of contents

Dates of effect

The legislation

Policy objective

Types of trusts

Consequences of a change in ownership or control

Overview of the tests as they relate to tax losses

Income injection schemes

How does a trust become a family trust?

Family control test

Who is in a family group?

Interposed entity election

Variation of test individual

Extending the definition of 'family group' and 'family'

Trustee beneficiary reporting rules

Family trust distributions tax

Further examples

Franking credits

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