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A trust is an obligation imposed on a person or other entity to hold property for the benefit of beneficiaries.

An overview of the role of trusts, trustees and beneficiaries.

Work out how the net income of a trust is taxed.

Disposal of a trust asset can result in a capital gain or loss unless a beneficiary is absolutely or specially entitled.

The trustee must manage the trust's tax affairs including registering and reporting for tax.

How to work out the specific rules for your type of trust.

What to do when a trust vests and how to act if issues occur.

There are tax consequences to trust splitting arrangements.