If you operate a business as a trust, or own investment properties via a family trust,
* the trust lodges a tax return, and
* the beneficiaries lodge individual tax returns

The income and deductions available to a trust are the same as those for businesses/companies.

Besides the trust tax return, the following may also have to be lodged:
* International Dealings Schedule
* Losses Schedule
* Capital Gains Taxes (CGT) Schedule

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