Income Tax Assessment Act 1936


Division 272 - Interpretation  

Subdivision 272-E - Excepted trust  

SECTION 272-100   272-100   EXCEPTED TRUST  

A trust is an excepted trust at a particular time if:

(a) it is a family trust at the particular time; or

(b) it is a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the income year in which the particular time occurs; or

(c) it is the trust of a deceased estate, where the particular time occurs during the period from the death of the individual until the end of the year of income in which the 5th anniversary of the death occurs; or

(d) at the particular time it is a fixed trust that is a unit trust, and exempt entities have fixed entitlements, directly or indirectly, and for their own benefit, to all of the income and capital of the trust; or

(e) (Repealed by No 70 of 2015)

(f) it is a designated infrastructure project entity at the particular time.


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