Document ID: chunk:federal_register_of_legislation:C2025C00029:section:5:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 5 (pt 2/2)
Character Range: 7679132–7679958

profit and loss accounts; and
 (e) balance‑sheets; and
 (f) statements of financial position;
and includes statements, reports and notes attached to, or intended to be read with, any of the foregoing.

960‑75  What is a transferor trust?
  A transferor trust is a trust where, having regard to all relevant circumstances, it would be reasonable to conclude that another entity is, or is likely to be, an attributable taxpayer in relation to the trust for the purposes of Division 6AAA of Part III of the Income Tax Assessment Act 1936.

960‑80  Translation rules
 (1) The table has effect:

Translation rules
Item               In this case...                                                                                                                                                                   these rules apply...