INCOME TAX ASSESSMENT ACT 1936 - SECT 95B Certain beneficiaries deemed not to be under legal disability
INCOME TAX ASSESSMENT ACT 1936 - SECT 95B
Certain beneficiaries deemed not to be under legal disability For the purposes of this Act, a beneficiary of a trust estate
who is presently entitled to a share of the income of the trust estate in the
capacity of a trustee of another trust estate shall, in respect of his or her
present entitlement to that share, be deemed not to be under a legal
disability.