INCOME TAX ASSESSMENT ACT 1997 - SECT 960.75 What is a transferor trust ?
INCOME TAX ASSESSMENT ACT 1997 - SECT 960.75
What is a transferor trust ? A transferor trust is a trust where, having regard to all
relevant circumstances, it would be reasonable to conclude that another entity
is, or is likely to be, an attributable taxpayer in relation to the trust for
the purposes of Division 6AAA of Part III of the
Income Tax Assessment Act 1936 .