Commonwealth Numbered Acts

INCOME TAX (DIVERTED INCOME) ACT 1981 No. 112 of 1981 - SECT 6

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.