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Fixed and non-fixed trusts
Published on 09 Nov 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar article looks at the difference between fixed and non-fixed trusts and what types of trusts will be effected by the new tax system.
Author profile
Karen Rooke CTA
Karen is an Assistant Commissioner in the Tax Counsel Network at the Australian Taxation Office. Her teams are focused on private groups and the tax risks arising in that market – particularly in relation to trusts. - Current at 10 January 2025
This was presented at NSW Annual Intensive Retreat: "Entity Taxation - 2000: A Tax Odyssey" .
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Superannuation
Author(s): Robert AllerdiceMaterials from this session:
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Winding up non-fixed trusts pre July 1 2001
Author(s): Mark RICHMONDMaterials from this session:
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What's in and what's out: fixed and non-fixed trusts
Author(s): Karen ROOKEMaterials from this session:
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Entity taxation policy and design features
Author(s): Richard J VANNMaterials from this session:
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Implications of the Entity Tax & Consolidations RBT Change
Author(s): Ken SPENCEMaterials from this session:
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Consolidations
Author(s): Jon KIRKWOODMaterials from this session:
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Contributions to and distributions from non-fixed trusts
Author(s): Robert AllerdiceMaterials from this session:
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