Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8
Character Range: 5820612–5821606

8                                                                                  A trust                  The trust is a *CCIV sub‑fund trust

Note: A subsidiary of a life insurance company cannot be a member of a consolidated group or consolidatable group in certain circumstances: see section 713‑510.
 (3) Item 8 of the table in subsection (2) of this section has effect despite section 713‑130 (which enables a public trading trust to form a consolidated group).

703‑25  Australian residence requirements for trusts
  A trust described in an item of the table must meet the requirements specified in the item to be able to be a *subsidiary member of a *consolidated group or a *consolidatable group at a time in an income year:

Australian residence requirements for trusts
Item                                          A trust of this kind:                                              Can be a member of a consolidated group or consolidatable group only if these requirements are met: