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4.12.3 Other Trust Matters from 01/01/2002

Introduction

This section contains information on the treatment of various types of controlled private trusts such as protective, testamentary and fixed (non-discretionary) trusts from 1 January 2002.

It also includes information on trusts that are excluded under SSAct Part 3.18.

Act reference: SSAct Part 3.18 Means test treatment of private companies and private trusts

Last reviewed: