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Courses/Tax/Estate Taxation *

Trust Losses in Practice: Rules, Tests, and Strategies

Navigate the complexities of trust losses and their critical implications for SMEs. Master essential principles and diverse tests to safeguard your clients' valuable tax benefits.

Created byRoelof van der Merwe
BeginnerUpdated Oct 1, 2025
Trust Losses in Practice: Rules, Tests, and Strategies

What You'll Learn

check_circleUnderstand impact of family trust elections on trust losses.
check_circleAnalyze consequences of changing beneficiaries or trustees.
check_circleIdentify critical risks with appointor changes.
check_circleStrategize using family trust elections.
check_circleApply practitioner checklist for trust loss events.
check_circleRecognize the control test and its implications.

About This Course

Unlock the complexities of "Trust Losses in Practice: Rules, Tests, and Strategies" to effectively navigate the stringent rules governing trust losses. This crucial course offers a comprehensive deep dive into the foundational principles, diverse trust loss tests, and the strategic implications of family trust elections and changes in control within trusts. Learn how to identify, preserve, and utilize trust losses, a significant yet fragile asset, to optimize client outcomes.

  • Explore the calculation and carry-forward mechanisms of trust losses, distinguishing them from distributable income.
  • Understand the nuanced application of the 50% ultimate stake test across fixed and non-fixed trusts.
  • Master the intricacies of the pattern of distribution test and the control test for non-fixed trusts, including critical red flags like changes in appointors.
  • Analyze the ubiquitous income injection test and its role in preventing loss trafficking, even for family trusts.
  • Discover the strategic advantages and obligations of making a family trust election as a powerful tool to circumvent complex ownership and control tests.
  • Gain practical insights through real-world case studies, practitioner checklists, and tips and traps to avoid common pitfalls in managing trust losses.

This course equips you with the essential knowledge to confidently advise clients on maintaining compliance and maximizing the value of their trust losses in an ever-evolving tax landscape.

Your Instructor

Roelof van der Merwe
Roelof van der Merwe

Tax Trainer

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star27 reviews

Roelof is a tax trainer and has about 20 years of experience in Australian tax, delivering practical tax and consulting services. Roelof joined TaxBanter after gaining experience in Big 4 and mid-tier firms. Roelof knows how to interpret technical tax information in a practical and relevant manner. He has experience in a wide variety of complex tax-related topics and has the ability to identify, understand, and clearly communicate how the tax law may impact business transactions and taxpayers.

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We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.