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    <title>When is an Interested Person deemed to be benefited?</title>
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    <description>Trust income or property is deemed applied for the benefit of an interested person when transactions are not at arm&#039;s length, including loans without adequate interest or security; use of property without adequate rent; excess salary or inadequate remuneration; excess payment for purchases or inadequate consideration for sales of shares, securities or other property; diversion of income or property above the specified aggregate value; and investments in concerns where an interested person has substantial interest.</description>
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