Click to access taxtalk-alert-ato-releases-practical-guidance-on-fixed-trusts.pdf
www.codea.com.au/publication/australian-tax-office-provides-clarification-fixed-trusts/
www.ato.gov.au/law/view/document?docid=COG/PCG201616/NAT/ATO/00001
See also:
It Depends – What’s the difference between unit trusts and fixed trusts?