ato logo
Search Suggestion:

Trust loss provisions

Information for trustees who want to use a tax loss to reduce the net income of their trust.

Last updated 24 February 2025

Use of tax losses and debt deductions may be restricted where the tax benefits would be transferred to other entities.

Find out about the consequences of changing ownership or control of a trust.

Find out about the consequences of income injection schemes.

Find out about what a trust needs to consider about all the tests that apply to that type of trust.

Find out how to apply the 5 types of trust loss tests.

QC18663