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Trusts

A trust is an obligation for a person or other entity to hold property or assets for beneficiaries.

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

How trustees must manage a trust's tax affairs, including registering and reporting.

Learn about the tax treatment and rules for income, losses, distributions and capitals gains from trusts.

Concessional treatment applies to some transactions where trusts have validly elected to become family trusts.

Understand the rules for certain types of trusts.

Learn about the trust administration changes coming from 1 July 2024 for trustees, beneficiaries and tax agents.

QC23082