01
Keep
Leave the company in place as a fixed beneficiary through to the sale, and know when that still gives the family the better result.
Post-Budget Series · November 2026 Webinar
Keep, Revoke or Restructure?
Selling a Business Out of a Trust After an EET Election
The EET election sends part of a trust's income to a company at 25% and leaves the trust exactly as it is. It is an easy option to recommend. The harder question comes later, when the client sells the business and the goodwill gain can no longer go wherever it would have gone before.
- Tuesday 24 November 2026
- 12:00 PM AEDT
- 1 CPD hour
- Live online
- Complimentary paper for live attendees
Reserve my seat
Launch special from $129, ending 13 October
The question behind the question
“The EET election is easy to say yes to.
The sale is where it gets tested.”
Many of your clients will be asking about the EET election this year. On the numbers, it can look attractive: part of the income goes to a company at 25%, while the trust carries on unchanged.
But what happens when that client eventually sells the business?
One of the advantages of trading through a trust has traditionally been the ability to distribute the capital gain on goodwill. With an EET election in place, part of that gain may have to go to the company.
That means the decision you make now can affect the tax outcome on a future sale.
That's the question this webinar will work through.
Why the sale changes the answer
Three paths, and each one costs something
Leave the election in place and the company takes part of the gain. Revoke it and the company is out, but 47% is paid in the year of revocation. Or change the structure altogether.
Each path suits a different client. This webinar works through all three.
02
Revoke
Revoke the election the year before the sale, and plan the timing so the 47% exposure in the revocation year stays small.
03
Restructure
Change the structure instead, for the clients where neither keeping nor revoking fits what they are trying to achieve.
The worked example
One sale, modelled three ways
A family trust with an EET election in place sells the business.
Family trust sells the businessCapital gain on goodwill, EET election in place
MumPart of the gain
DadPart of the gain
The companyPart of the gain
Peter models the sale with part of the gain going to mum, part to dad and part to the company, then compares the outcome under each of the three paths. You see which concessions survive the trip through the company and what the family is left with in each case, so you can match the right path to your own client.
In this webinar, we will cover
What we'll work through in the hour
1
Keeping the company as a fixed beneficiary through to the sale, and when that still works.
2
Revoking the election the year before the sale, and how to keep the 47% exposure small.
3
Restructuring instead, and when neither of the first two options fits.
4
Which concessions make it through the company to the shareholders, and which don't.
5
Using the retirement exemption to pay an exempt amount through an interposed company.
6
Why declining the 50% active asset reduction can produce a better result for the family.
7
A simple framework using profit, sale value and 15-year exemption eligibility to decide early.
You'll come away able to give clear advice on the EET election before your clients commit to it. Attend live to receive the complimentary paper.
Who it's for
Who should attend
Accountants with trading trust clients weighing up the EET election, clients who have already made it, and the family business owner who plans to sell in the next few years and hasn't mentioned it to you yet. If you look after family businesses that trade through a trust, that is most of them.
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Pricing
Choose the option that suits you
All options include the session materials and your CPD certificate. All prices are GST inclusive.
Live Attendance Only
Launch special ends 13 October at 10:00 AM AEDT
$129
LAUNCH SPECIAL price
per seat
- Tuesday, 24 November 2026, 12:00 PM AEDT
- Live 1 hour session with Peter Johnson
1 CPD hourIncluded when you attend live
- Live Q&A
- Complimentary paper for live attendees
Recording sold separately. If you change your mind after purchasing, recording access can be added for a flat fee of $99 within 3 days of the webinar.
Most popular
Live + Recording Bundle
Launch special ends 13 October at 10:00 AM AEDT
$149
LAUNCH SPECIAL price
per seat
- Tuesday, 24 November 2026, 12:00 PM AEDT
- Live 1 hour session AND the recording
1 CPD hourIncluded with this option
- 45 days of recording access
- Live Q&A
- Complimentary paper when you attend live
Firm Package
Firm Package: Buy 3, Get 2 Free
Launch special ends 13 October at 10:00 AM AEDT
$447
SAVE $298 5 seats at $745
5 seats
- 5 seats for the price of 3
- All 5 seats must be for people at the same firm
- Live 1 hour session AND the recording for each attendee
1 CPD hourFor every attendee
- 45 days of recording access per seat
- Complimentary paper for each live attendee
One firm only. The 5 seats are for staff at the same practice. Send us the attendee names and email addresses after purchase and we will register each of them.
Money back guarantee if you attend and let us know before 5 PM on session day. Full terms in the FAQ below.
Want access to this webinar and more?
Keep, Revoke or Restructure? Selling a Business Out of a Trust After an EET Election is one of the standalone webinars included with your subscription. Members receive live access and the recording, alongside every future webinar, program and technical resource released during their membership.
60+CPD hours each year across tax, SMSF and leadership
Everynew standalone webinar, live and recorded
400+technical videos across the Accountants and SMSF vaults
4expert presenters bringing practical guidance
- Keep, Revoke or Restructure? Selling a Business Out of a Trust After an EET Election is included for current members, with no separate webinar purchase required.
- Every new standalone webinar released during your subscription is included.
- Training papers, tax updates, webinars, recordings and more in one subscription.
Individual and firm packages available. 12 month minimum commitment.
FAQ
Frequently asked questions
Will this webinar be relevant to me as an accountant?
Yes, if you advise family businesses that trade through a trust. The session is built around the advice you will be asked to give on the EET election this year, and what that election means when the client later sells the business.
What if I can't make it live?
Choose the Live + Recording option and you'll have 45 days to watch the recording. The complimentary paper is provided to those who attend live, so we recommend joining on the day if you can.
Will there be a replay I can watch later?
Recording access is included in the Live + Recording bundle. If you purchased the live webinar only and change your mind afterwards, recording access can be added for a flat $99 within 3 days of the session.
Will I receive a certificate to document my CPD training?
Yes. The webinar counts for 1 CPD hour. Attend live, or complete the quiz, and a verified CPD certificate is issued. If you purchase the bundle and watch the recording instead, your CPD is unverified until you complete the quiz.
If you don't attend live and haven't purchased the recording, no CPD is issued.
Is this webinar simply for viewing, or can I ask questions?
You can ask questions. The hour runs as 45 minutes of explanation followed by 15 minutes of live Q&A with Peter.
I'm an Accountant Advantage member. Do I need to register separately?
No. Keep, Revoke or Restructure? Selling a Business Out of a Trust After an EET Election is included in your Accountant Advantage subscription, with live access and the recording. There is no separate webinar purchase required.
How does the firm package work?
The firm package gives you 5 seats for the price of 3. Each seat includes the live webinar and 45 days of recording access, and every attendee receives 1 CPD hour. All 5 seats must be for people at the same firm. After purchase, email the attendee names and email addresses to info@advisersdigest.com.au and we will register each of them.
Do you have a money back guarantee?
Yes. If you attend the live webinar and don't find it useful, email us at info@advisersdigest.com.au before 5 PM AEDT on the day of the session and we will refund you within 3 working days. No CPD certificate is issued for a refunded registration, and a processing fee applies.
Got more questions? Reach out to us at info@advisersdigest.com.au or call (02) 9159 3969
Before your client commits
Give the advice before the election is made
One hour with Peter Johnson on keeping, revoking or restructuring, what each path costs the family on a sale, and how to choose early.
Reserve My Seat