A B C D E F G H I J K L M N O P Q R S T U V W Y Z

Widely-held trust

A widely-held trust is defined as one where the top 20 unitholders have a fixed entitlement to less than 75% of its income or capital. Widely-held trusts are excluded from the in-house asset limit applying to superannuation funds. (See Closely-held trust and In-house Asset Limit).
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