INCOME TAX ASSESSMENT ACT 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

Division 272 - Interpretation  

Subdivision 272-C - Fixed trusts and non-fixed trusts  

SECTION 272-65   272-65   FIXED TRUST  


A trust is a fixed trust if persons have fixed entitlements to all of the income and capital of the trust.

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