Nominating A Beneficiary AS Controller OF THE Trust
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-advanced-2014/basic-conditions-for-the-small-business-cgt-concessions/when-an-entity-is-connected-with-you/nominating-a-beneficiary-as-controller-of-the-trust
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