Commonwealth Consolidated Acts

TRUST RECOUPMENT TAX ACT 1985 - SECT 5

                   The rate of tax imposed by this Act on a taxable amount is:

                     (a)  in the case of a primary taxable amount or a secondary taxable amount--45%;

                     (b)  in the case of an elected taxable amount--75%; and

                     (c)  in the case of a company taxable amount--46%.