About This Form

You may want to declare a complying trust as non-active so that you’re not required to file an income tax return for it.

When to use this form

You can do so if, for an entire tax year, the trust has:

• not derived or been deemed to have derived any gross income from any source
• no deductions
• not been party to, or continued with, any transactions with assets of the trust that give rise to income or deemed income in any person’s hand or fringe benefits to any employee or former employee

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