Cch australia limited trustee tax rates trustee tax

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© CCH Australia Limited 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
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Foundations of Taxation Law [¶9.4](b) © CCH Australia Limited Superannuation funds Superannuation funds 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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