Corporations Regulations 2001
View history note
Hide history noteThe annual information return provided by a licensed trustee company must include the following:
(a) for a person mentioned in subparagraphs 5D.2.01(3)(a)(i) and (ii) and (c)(iii) :
(i) details of income earned on the person ' s interest in the trust or estate; and
(ii) details of expenses in operating the trust or estate in relation to the person ' s interest in the trust or estate; and
(iii) the net value of the person ' s interest in the trust or estate;
(b) for any other person mentioned in subregulation 5D.2.01(3) :
(i) details of income earned on the trust ' s assets; and
(ii) details of expenses in operating the trust ' s assets, including remuneration, commission or other benefits received by the trustee company; and
(iii) the net value of the trust ' s assets;
(c) if required under the terms of the trust - a copy of the trust ' s audit report and financial statements for the year.
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