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TFN withholding for closely held trusts

What is a payment?

A payment is a:

distribution from the ordinary or statutory income of the trust
beneficiary's share of the net income of a trust if they are presently entitled to a share of trust income.

A beneficiary's present entitlement to trust income is usually determined at the end of the income year.

Sections within Withholding by trustees

Last Modified: Friday, 12 October 2012

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