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INCOME TAX ASSESSMENT ACT 1936 - SECT 102UJ Extended concept of present entitlement to capital of a trust

INCOME TAX ASSESSMENT ACT 1936 - SECT 102UJ

Extended concept of present entitlement to capital of a trust

    For the purposes of this Division, section   95A applies in relation to capital of a trust in the same way as it applies to income of the trust.

Subdivision   C -- Trustee beneficiary non - disclosure tax on share of net income

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