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Trusts and estates income tax rules (IR288)

This guide explains the basic concepts of a trust and estate, such as:

  • how it starts
  • where its income comes from
  • how its income is divided up for tax purposes, and
  • how each part of its income is taxed.

The Income Tax Act 1994 applies to income derived in the 2004 - 2005 and previous tax years. The Income Tax Act 2007 applies to income derived in the 2005 - 2006 and subsequent tax years.