• Deceased estates

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

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

    Note: Other trust provisions of the ITAA 1936 may apply to deceased estates.

    Last modified: 04 Feb 2010QC 21777