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Of property arising from a deceased estate companies

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of property arising from a deceased  estate Companies Companies Most companies pay tax at a flat rate of  30% (“general corporate tax rate”)
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Special rates apply to: Pooled development funds Life insurance companies RSA providers ADIs that are FHSA providers Trustee tax rates Trustee tax rates Trustees may be required to pay  income tax Trustees pay tax at rates that differ  depending on the relevant provision  under which they are assessed Trustees of corporate unit trusts and  public trading trusts pay tax on the net  income of the trust at the corporate tax  rate Superannuation funds Superannuation funds
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Trustees of complying superannuation  funds pay tax at the rate of: 15% on the “low rate component” of  the fund’s taxable income  45% on the “non-arm’s length  component” of the fund’s taxable  income  31.5% on the fund’s “no-TFN  contributions income” Trustees of non-complying  superannuation funds pay tax at the  rate of 45% on the fund’s taxable  income
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