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  • Deceased estates



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Foreign trusts that are deceased estates are excluded from the FIF measures. For more information, see What is a foreign investment fund (FIF)? in chapter 1.

    Note that other trust provisions of the ITAA 1936 may apply to deceased estates.

    Last modified: 27 May 2005QC 17512