Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 202DN

Application of Division

                   This Division applies to both the trustee of a trust and to a beneficiary of the trust, if:

                     (a)  paragraph 12-175(1)(c) in Schedule 1 to the Taxation Administration Act 1953 applies to the trust; and

Note:       That paragraph applies to certain closely held trusts.

                     (b)  paragraph 12-175(1)(d) in that Schedule applies to the beneficiary.



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