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  • Public trading trusts and corporate unit trusts

    Certain unit trusts are taxed in an equivalent way to companies. There are public trading trusts and corporate unit trusts identified in Division 6C of Part III of the Income Tax Assessment Act 1936. The new debt/equity rules will apply in relation to these trusts in an equivalent way to how they apply to companies.

      Last modified: 16 Apr 2018QC 36047