A 13.22C trust is a type of trust specifically structured to facilitate investment by a complying a self-managed superannuation fund as a unitholder. Pursuant to provisions under the superannuation legislation, a superannuation fund can invest in a related ungeared unit trust. The deed is designed to specifically meet the conditions of Regulations 13.22C and 13.22D of the Superannuation Industry(Supervision) Regulations 1994, by imposing a range of restrictions. The trust deed should also be considered a fixed trust for tax purposes, however it will not be a fixed trust for NSW land tax purposes.
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