Private ruling: Child maintenance trust
Date of advice: 13 January 2026
Published: 9 March 2026

Ruling: Q1: Will the transfer of the Initial Property from Spouse A to Company A as trustee for the Trust be a transfer of property "as a result of family breakdown" for the purpose of section 102AGA of the Income Tax Assessment Act 1936 (Cth) ( ITAA 1936 )? | A1: Yes. | Q2: Will the amounts derived by Company A as trustee of the Trust from the investment of the Initial Property for the benefit of the Primary Beneficiaries and included in the assessable income of the Trust in relation to the Primary Beneficiaries be "excepted trust income" for the purpose of subsection 102AG(2) of the ITAA 1936? | A2: Yes. | Q3: Will each transfer of Additional Property from Spouse A to Company A as trustee for the Trust be a transfer of property "as a result of family breakdown" for the purpose of section 102AGA of the ITAA 1936? | A3: Yes. | Q4: Will the amounts derived by Company A as trustee of the Trust from the investment of the Additional Property for the benefit of the Primary Beneficiaries and included in the assessable income of the Trust in relation to the Primary Beneficiaries be "excepted trust income " for the purpose of subsection 102AG(2) of the ITAA 1936? | A4: Yes. The Commissioner has ruled on the above questions in response to the taxpayer's application for a private binding ruling in relation to a child maintenance trust.