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 trustFor 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