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State Government Hybrid TrustVersion: 9.9.3

A hybrid trust is a trust that is not a fixed trust but in which a person or persons have fixed entitlements to income or capital of the trust during the income year. That is, the trustee may have some discretion to distribute some part of the income and/or capital, while entitlement to some part of the income and/or capital is fixed under the trust deed.

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