This means you need to set up a company incorporated under law and obtain a certificate of registration in order to have the company act as trustee of a fund. (ato.gov.au)
The rate of return keeps changing and is decided by the central board of trustees of the fund every year. (policybazaar.com)
The easiest way to comply with the ownership rules is for your fund to have a company set up solely for the purposes of being the corporate trustee of the fund. (ato.gov.au)