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Notes Online Home 2018 Introduction to Trusts Taxing trust income
In this chapter of the notes we discuss the taxation of trust income. In particular, the following topics:
- The concept of trust income
- Who pays tax on the net (taxable) income?
- Taxing trust income that does not include capital gains and/or franked dividends
- The taxation of capital gains
- The taxation of franked dividends
- The taxation of other trust income