Published on 11 Apr 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper outlines the most important variables in a trust deed. It discusses the nature of the trust (fixed, unit or discretionary), the description of the beneficiaries (including the presence of any exclusionary provisions), and the definition of income. Topics covered are:
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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