---
title: "Family trust election, revocation or variation (ATO approved form): completion guide"
url: "https://ailawframework.com/precedents/trusts-and-estate-planning/family-trust-election"
type: "precedent"
site: "AI Law Framework"
id: "a19-family-trust-election"
area_id: "A19"
kind: "form"
ai_level: "yellow"
version: 1
law_stated_as_at: "2026-10-17"
---

# Family trust election, revocation or variation (ATO approved form): completion guide

> Link to the ATO's current approved form and instructions for making, varying or revoking a family trust election, with a practical guide to the decisions, evidence and traps before the trustees sign.

Canonical page: https://ailawframework.com/precedents/trusts-and-estate-planning/family-trust-election  
Law stated as at: 2026-10-17

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Form. A form to complete, or a guide to completing an official one.
- Practice area: [Trusts & Estate Planning](https://ailawframework.com/precedents/trusts-and-estate-planning.md)
- Jurisdictions: Australia
- AI level: Yellow. AI can help in set ways. A lawyer checks specific points before use.
- Law stated as at: 2026-10-17
- Status: Maintained. Checked on 2026-10-17 against the official form at ato.gov.au and the 3 authorities it cites, for Australia.

## When to use it

Use when a trustee is deciding whether to make a family trust election, or wants to vary the specified individual or revoke an election. Always lodge the ATO's current approved form for the relevant income year; never a copy kept on file.

## How AI may be used

AI may pre-fill the form's data fields from verified records and build the family group map for review. Choosing the specified individual and deciding to elect, vary or revoke are lawyer and tax adviser decisions because an election generally cannot be undone.

**AI may:**

- Pre-fill trust, trustee and TFN fields from verified records for checking
- Draft a family group map from a family tree and entity list the lawyer supplies, flagging relationships it cannot confirm
- List past distributions that fall outside the proposed family group, from the trust's resolutions

**AI must not:**

- Must not choose the specified individual or the income year specified
- Must not state that the trust passes the family control test
- Must not receive TFNs in a tool the firm has not approved for tax file number information

**The lawyer checks:**

- The trust passes the family control test at the end of the specified income year
- Distributions since the specified year are within the family group, if an earlier year is specified
- Every trustee signs, and a corporate trustee signs by a director or public officer
- The current year's form is used and lodged by the required time

## Authorities

- [Income Tax Assessment Act 1936 (Cth) Sch 2F s 272-80](https://www.legislation.gov.au/C1936A00027/latest/text)
- [Income Tax Assessment Act 1936 (Cth) Sch 2F Div 271 (family trust distribution tax)](https://www.legislation.gov.au/C1936A00027/latest/text)
- [Australian Taxation Office, Instructions: family trust election, revocation or variation 2026](https://www.ato.gov.au/forms-and-instructions/family-trust-election-revocation-or-variation-2026-instructions/instructions-family-trust-election-revocation-or-variation-2026)

## Official form

[Official form](https://www.ato.gov.au/forms-and-instructions/family-trust-election-revocation-or-variation-2026-instructions/instructions-family-trust-election-revocation-or-variation-2026)

## Where this comes from

The official form is published by ato.gov.au; this page is a completion guide. Last checked on 2026-10-17.

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/trusts-and-estate-planning/family-trust-election and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*