Assertion: trust's income | /r/CapableOf | give strong incentive
Facets:
value: to distribute the trust's income
type: PURPOSE
Source sentences:
text: Undistributed income is taxed in the hands of the trustee at the top marginal tax rate of 45% for the 2006/2007 year, giving a strong incentive to family trusts to fully distribute the trust's income before the end of each financial year.