If a family trust election is made and Ms. A is specified as the individual, are the following members in
the family group?
Ms. A’s grandchildren
Ms. A’s grandchildren’s spouses
Ms. A’s great grandchildren
Ms. A’s great grandchildren’s spouses
Yes, all these individuals should be part of the family group under the family trust election rules.
Section 272-90 Sch 2F ITAA 1936 states that someone is a member of the family group of a test
individual if they are a member of their family.
Family is defined in section 272-95 to include:
Any child of the test individual;
Any lineal descendant of a child of the test individual (which should include grandchildren and great grandchildren of the test individual);
Any spouse of the test individual or any of the individuals referred to above.