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Yes. The definition of 'company' in subsection 221AK(1) of the Income Tax Assessment Act 1936 includes a trustee of a 'corporate unit trust' and a trustee of a 'public trading trust'.

Trusts within the meaning of division 6B or 6C are subject to the company tax arrangements.

In these circumstances to fulfil the application of section 161 and the Income Tax Regulations, a trustee should lodge a return of income on a company form.

Payment of any income tax liability is required to be made in accordance with the company self assessment system.

Distributions of income made by the trustee to unitholders are treated in the same way as dividends paid to shareholders.