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A matter of trusts: Deemed to be a “fixed trust” – draft guidelines

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Published on 01 Dec 16 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

PCG 2016/D16 provides guidance in relation to what the Commissioner will consider when exercising his discretion to treat a trust as a “fixed trust”.

Author profile

Daniel Smedley CTA
Daniel Smedley, CTA, enjoys helping private enterprise clients solve complex taxation and trust law issues. He is a trusted confidant in planning the succession of his clients’ personal and business affairs. Daniel is a Chartered Tax Adviser (The Tax Institute) and an Accredited Specialist in Taxation Law (Law Institute of Victoria). He is recognised by his peers in Doyles Guide and Best Lawyers for his work in Taxation, Trusts and Succession Planning. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 05 February 2026
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