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Only for holding investment property. Does it make any difference what the trust is used for as to if it can be deducted or not?

When you setup a trust & a trustee company, there are costs involved. Are all these costs tax deductible by that trust? Below are some of them I've got at the top of my head. Maybe there's others I've missed. 1. Setup cost of the trust 2. Setup cost of the trustee company 3. Stamp duty on...