New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 10  

Income Tax Assessment Act 1997

4   Subsection 995-1(1)

Insert:

fixed trust : a trust is a fixed trust if persons have fixed entitlements to all of the income and corpus of the trust.