Document ID: chunk:federal_register_of_legislation:C2025C00014:schedule:2f:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: schedule
Provision Reference: sch 2F (pt 4/4)
Character Range: 2144323–2147138

of liability where tax paid
271‑75.............Payment of family trust distribution tax
271‑80..........Late payment of family trust distribution tax
271‑90..........................Notice of liability
271‑95...................Request for notice of liability
271‑105Amounts subject to family trust distribution tax not assessable
Division 272—Interpretation
Subdivision 272‑A—Fixed entitlement to share of income or capital
272‑5....Fixed entitlement to share of income or capital of a trust
272‑10Fixed entitlement to share of income or capital of a company
272‑15Fixed entitlement to share of income or capital of a partnership
272‑20Fixed entitlement to share of income or capital held indirectly
272‑25.Special cases of fixed entitlements held directly or indirectly
272‑30Additional special cases of fixed entitlements held directly or indirectly
272‑35..........Arrangements to pass fixed entitlement tests
272‑40..Continued holding of fixed entitlement where death occurs
Subdivision 272‑B—Distribution of income or capital
272‑45..................Trust distribution to beneficiary
272‑50...............Company distribution to shareholder
272‑55.................Partnership distribution to partner
272‑60............Other distributions of income and capital
272‑63.........................Distribute indirectly
Subdivision 272‑C—Fixed trusts and non‑fixed trusts
272‑65..............................Fixed trust
272‑70......................Non‑fixed trust
Subdivision 272‑D—Family trust etc.
272‑75.............................Family trust
272‑80........................Family trust election
272‑85......................Interposed entity election
272‑87...................Passing the family control test
272‑90.............................Family group
272‑95.................................Family
Subdivision 272‑E—Excepted trust
272‑100...........................Excepted trust
Subdivision 272‑F—Widely held unit trust
272‑105.......................Widely held unit trust
Subdivision 272‑G—Unlisted widely held trust and listed widely held trust
272‑110.....................Unlisted widely held trust
272‑115......................Listed widely held trust
Subdivision 272‑H—Unlisted very widely held trust
272‑120..................Unlisted very widely held trust
Subdivision 272‑I—Wholesale widely held trust
272‑125...................Wholesale widely held trust
Subdivision 272‑J—Kind of trust can be affected by ownership by higher level trust
272‑127Kind of trust can be affected by ownership by higher level trust
Subdivision 272‑K—Trusts beginning or ceasing to exist
272‑130...............Trusts beginning or ceasing to exist
Subdivision 272‑L—Listed public company
272‑135......................Listed public company
Subdivision 272‑M—Various definitions
272‑140.............................Definitions