Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 159H

                   This Subdivision applies in relation to an assessment in respect of the income of a taxpayer if and only if:

                     (a)  the taxpayer is a resident and is not a company, and the assessment is not in respect of income derived by him or her in a representative capacity as an agent or trustee; or

                     (b)  both of the following requirements are satisfied:

                              (i)  the taxpayer is a trustee who is liable to be assessed under section 98 in respect of a share of the net income of a trust estate in respect of a beneficiary;

                             (ii)  the beneficiary is a resident and is not a company.