In its interpretative Decision ATO ID 2008/2, issued on 11 January 2008, the Australian Taxation Office (ATO) expresses a view that a Dutch pension fund constituted as Stichting is a trust for the purposes of Australian tax law.
The Interpretative Decision deals with an issue of the availability of a discount under the capital gains tax rules, which is available to individuals, complying superannuation funds, life insurance companies and trusts. To determine whe…