Cash Management Unit Trust

M

Deceased estate

Deceased estate - Appendix 9

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 (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

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