Type and Item no
Public ancillary fund
A trust is a public ancillary fund if it meets all of the following:
Transitional arrangements apply to public ancillary funds endorsed as DGRs before 1 January 2012. These funds:
See also Public ancillary funds.
Private ancillary fund
A trust is a private ancillary fund if it meets all of the following:
Private ancillary funds prescribed as DGRs before 1 October 2009 may retain non-corporate trustees (with certain exceptions)
See also Private ancillary funds.
Return to DGR table of categories able to obtain DGR endorsement.