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Introduction to trusts paper
Published on 29 Mar 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- the nature of a trust
- differences between trusts and other relationships and entities
- types of trusts
- creating and ending express trusts
- advantages and disadvantages of using trusts for business and investment purposes
- importance of distributions.
Author profile
Arlene Macdonald CTA-Life

This was presented at Tax and Trusts: The Essentials .
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Introduction to trusts
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Introduction to taxing of trusts
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