Document ID: chunk:federal_register_of_legislation:C2025C00014:schedule:2f:p36
Version: federal_register_of_legislation:C2025C00014
Segment Type: schedule
Provision Reference: sch 2F (pt 36/79)
Character Range: 2294207–2296840

individual by the trust, directly or indirectly as mentioned in section 269‑60, is to be included in any test year distribution.
 (3) If:
 (a) the requirements of subsection (1) are met because the individual has died; and
 (b) immediately before his or her death, the individual had directly or indirectly, and for his or her own benefit, a fixed entitlement to a share of the income or capital of the trust; and
 (c) after the individual's death, the fixed entitlement is held by a person as trustee of the individual's estate or by a person who received it as a beneficiary of the estate;
no income or capital distributed to the person as such a trustee or beneficiary, directly or indirectly as mentioned in section 269‑60, is to be included in any test year distribution.

269‑85  Arrangements to pass pattern of distributions test
 (1) The trust is taken for the purposes of section 269‑60 not to have distributed, directly or indirectly to an individual, and for the individual's own benefit, a share of a test year distribution of income or capital of the trust if the condition in subsection (2) is met.
 (2) The condition is that an arrangement was entered into where:
 (a) the arrangement in some way (directly or indirectly) related to, affected or depended for its operation on the share or its value; and
 (b) the purpose, or one of the purposes, of the arrangement was to ensure that the trust would meet the condition in subsection 267‑30(2).

Subdivision 269‑E—Control a non‑fixed trust

269‑95  Control a non‑fixed trust

Basic meaning
 (1) Subject to this section, a group (see subsection (5)) controls a non‑fixed trust if:
 (a) the group has the power, by means of the exercise of a power of appointment or revocation or otherwise, to obtain beneficial enjoyment (directly or indirectly) of the capital or income of the trust; or
 (b) the group is able (directly or indirectly) to control the application of the capital or income of the trust; or
 (c) the group is capable, under a scheme, of gaining the beneficial enjoyment in paragraph (a) or the control in paragraph (b); or
 (d) the trustee is accustomed, under an obligation or might reasonably be expected, to act in accordance with the directions, instructions or wishes of the group; or
 (e) the group is able to remove or appoint the trustee; or
 (f) the group acquires more than a 50% stake in the income or capital of the trust.

Replacement group after death etc.
 (2) The consequences set out in subsection (3) apply if:
 (a) a group (the original group) ceases to control a non‑fixed trust only because of the death, incapacitation or breakdown in