A-Z index

Closely held trusts

Rules for closely held trusts
Work out if the trustee beneficiary reporting rules or TFN withholding rules apply to you as a trustee.
TFN withholding for closely held trusts
Withholding from a closely held trust beneficiary's payments or entitlements when they do not quote their TFN.
Trustee beneficiary reporting rules
Closely held trusts that have trustee beneficiaries may need to include a TB statement in their trust tax return.