Abery, Elaine - Australian Taxation Studies Program (ATAX), Faculty of Law - 2006
of the withdrawn New Business Tax System (Entity Taxation) Bill 2000, which proposed to tax non-fixed trusts in a manner …-Fixed Trust Regime did not succeed because it sought to apply a regime to non-fixed trusts that would have been much more onerous … and less simple than the prevailing trusts taxation regime. …