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How to make a family trust election

Find out how to make, revoke or vary a family trust election

Published 1 May 2024

Make a family trust election

To make a family trust election, complete the Family trust election, revocation or variation 2024. The completed form can be sent to us at the address below.

Revoke or vary a family trust election

To revoke or vary a family trust election, you need to know if the entity is required to lodge a tax return for the income year.

Tax return required

To revoke or vary a family trust election where the tax return 2024 for the trust is required, complete the Family trust election, revocation or variation 2024. Include it as part of the tax return and send it to the address below.

Tax return not required

To revoke or vary a family trust election where the tax return 2024 is not required, complete the Family trust election, revocation or variation 2024. You must send it to the address below no later than 2 months after the end of 2023–24.

If you need more time to revoke or vary the election, with or without the tax return 2024, write to us before the due date. Request an extension of time, stating the reasons for the delay and the proposed date for lodging the form and tax return.

Lodge your family trust election

Send your completed form and tax return to:

Australian Taxation Office
GPO Box 9845
(insert the name and postcode of your nearest capital city)

For example:

Australian Taxation Office
GPO Box 9845
SYDNEY  NSW  2001

Continue to: Conditions for making a family trust election

QC101687