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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 .

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