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  • Family trust election, revocation or variation and interposed entity election or revocation

    The Family trust election, revocation or variation (FTER) and Interposed entity election or revocation (IEE) can be lodged as either:

    • a schedule to the appropriate tax return
    • a stand-alone form (when used for an election only).

    Note: The FTER as a stand-alone form can be used for election only. A revocation or variation must be lodged with the tax return of the trust for the year it takes effect.

    Revocations or variations

    Revocations and variations must be made in the income year in which they take effect and must be lodged with the tax return of the trust using the above schedules.

    Last modified: 31 Oct 2019QC 49409