Commonwealth Consolidated Regulations

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CORPORATIONS REGULATIONS 2001 - REG 5D.2.02

Information to be included in annual information return

                   The 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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