A NEW TAX SYSTEM (ULTIMATE BENEFICIARY NON-DISCLOSURE TAX) ACT (No. 2) 1999 - SECT 3 Imposition of ultimate beneficiary non-disclosure tax

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A NEW TAX SYSTEM (ULTIMATE BENEFICIARY NON-DISCLOSURE TAX) ACT (No. 2) 1999 - SECT 3

Imposition of ultimate beneficiary non-disclosure tax

Tax payable under paragraph 102UM(2)(a) of the Income Tax Assessment Act 1936 is imposed on the whole or the part of a share of the net income of a trust as mentioned in that paragraph.

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