1.1.N.100 Non-discretionary trust


This definition applies to all payments.


A non-discretionary trust is a trust (1.1.T.180) for which the terms of the trust deed do not give the trustee discretion about whether to:

  • pay or apply income, or
  • choose to whom the trust income is distributed.

Policy reference: SS Guide 1.1.D.200 Discretionary trust

Last reviewed: 16 May 2016