Investors IN Managed Funds NOT Subject TO THE NEW Trust Provisions
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-guide-2011/part-a-about-capital-gains-tax/trust-distributions/capital-gains-made-by-a-trust/investors-in-managed-funds-not-subject-to-the-new-trust-provisions
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