Commonwealth Consolidated Acts

INCOME TAX (DIVERTED INCOME) ACT 1981 - SECT 6

The rate of tax imposed by this Act in respect of a financial year is the rate of tax payable, in respect of that financial year, by a trustee of a trust estate in respect of the net income of the trust estate in respect of which the trustee is liable, in pursuance of section 99A of the Assessment Act, to be assessed to pay tax.