Corporations Regulations 2001

CHAPTER 5D - LICENSED TRUSTEE COMPANIES  

PART 5D.2 - POWERS ETC OF LICENSED TRUSTEE COMPANIES  

Division 2.1 - Annual Information Returns  

REGULATION 5D.2.02  

5D.2.02   INFORMATION TO BE INCLUDED IN ANNUAL INFORMATION RETURN  

The annual information return provided by a licensed trustee company must include the following:

(a) for a person mentioned in subparagraphs 5D.2.01(3)(a)(i) and (ii) and (c)(iii) :

(i) details of income earned on the person ' s interest in the trust or estate; and

(ii) details of expenses in operating the trust or estate in relation to the person ' s interest in the trust or estate; and

(iii) the net value of the person ' s interest in the trust or estate;

(b) for any other person mentioned in subregulation 5D.2.01(3) :

(i) details of income earned on the trust ' s assets; and

(ii) details of expenses in operating the trust ' s assets, including remuneration, commission or other benefits received by the trustee company; and

(iii) the net value of the trust ' s assets;

(c) if required under the terms of the trust - a copy of the trust ' s audit report and financial statements for the year.