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Income Tax Assessment Act 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

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Division 272 - Interpretation  

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Subdivision 272-C - Fixed trusts and non-fixed trusts  

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SECTION 272-65  

272-65   FIXED TRUST  

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A trust is a fixed trust if persons have fixed entitlements to all of the income and capital of the trust.
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