INCOME TAX ASSESSMENT ACT 1997 - SECT 815.305 Special rule for trusts
INCOME TAX ASSESSMENT ACT 1997 - SECT 815.305
Special rule for trusts Subdivisions 815 - B and 815 - C apply in relation to the
* net income of a trust in the same way those Subdivisions apply in relation
to the taxable income of an entity other than a trust.