Monthly Tax Special Topic - Feb 2026 - FTEs and IEEs

This recorded webinar features the special topic, Choosing an appropriate business structure providing up-to-date information in this specialist area of taxation.

This is the recording of the Monthly Tax Special Topic live webinar that was delivered by TaxBanter Trainers on the 12 February 2026.

FTEs and IEEs Keeping it all in the family

This topic covers when a family trust election (FTE) or interposed entity election (IEE) can and should be made. In particular, this paper will explore:

• what is an FTE or IEE, and why make one
• eligibility requirements to make an FTE or IEE
• how and when to make, vary or revoke an FTE or IEE
• the test individual, the family and the family group
• implications of making an FTE or IEE including:
  • family trust distributions tax
  • claiming losses and franking credits
  • trustee beneficiary reporting rules

This recorded webinar is 1 CPD hour.

You will be able to access the learning materials under Resources section.

IMPORTANT: You will have access to the recording and learning materials for a period of 6 months from the date of enrolment. Extensions to this timeframe will not be provided.