Type of Trust |
Description from ATO |
Tax Return code |
---|---|---|
Cash Management Unit Trust |
M |
|
Deceased estate |
D | |
Discretionary trust |
A trust that is not a fixed trust within the meaning of section 272-5 of Schedule 2F to the ITAA 1936; see also section 102UC(4) of the ITAA 1936 |
n/a |
Discretionary trust (Investment) |
Discretionary trust (A trust that is not a fixed trust within the meaning of section 272-5 of Schedule 2F to the ITAA 1936. See also section 102UC(4) of the ITAA 1936), where the main source of income of the trust is from investment activities |
I |
Discretionary trust (Service) |
Discretionary trust (A trust that is not a fixed trust within the meaning of section 272-5 of Schedule 2F to the ITAA 1936. See also section 102UC(4) of the ITAA 1936), where the main source of income of the trust is from service and/or management activities | S |
Discretionary trust (Trading) |
Discretionary trust (A trust that is not a fixed trust within the meaning of section 272-5 of Schedule 2F to the ITAA 1936. See also section 102UC(4) of the ITAA 1936), where the main source of income of the trust is from trading activities |
T |
Fixed trust |
A trust in which persons have fixed entitlements (as defined in section 272-5 of Schedule 2F to the ITAA 1936) to all income and capital of the trust at all times during the income year, other than a fixed unit trust or public unit trust described in U, P or Q |
F |
Fixed unit trust |
A fixed trust in which interest in the income and capital of the trust are represented by units |
U |
Hybrid trust |
A trust that is not a fixed trust but in which persons have fixed entitlements (as defined in section 272-5 of Schedule 2F to the ITAA 1936) to income or capital of the trust during the income year |
H |
Public unit trust (listed) |
A public unit trust in which any of its units were listed for quotation on the official list of a stock exchange in Australia or elsewhere during the income year |
P |
Public unit trust (unlisted) |
A public unit trust in which none of its units was listed for quotation on the official list of a stock exchange in Australia or elsewhere during the income year |
Q |
Special disability trust |
A trust that has the meaning given by section 1209LExternal Link of the Social Security Act 1991 |
C |
Testamentary Trust is not yet supported.