Commonwealth Numbered Acts

INCOME TAX (RATES) ACT 1976 No. 57 of 1976 - SCHEDULE 4

SCHEDULE 4
Sub-section 5 (4) RATE OF TAX PAYABLE BY A TRUSTEE IN PURSUANCE OF SECTION 98
OR 99
OF THE ASSESSMENT ACT

The rate of tax in respect of the net income of a trust estate in respect of
which a trustee is liable, in pursuance of section 98 or 99 of the Assessment
Act, to be assessed and to pay tax is the rate that would be payable under
Schedule 1, 2 or 3, as the case requires, if one individual were liable to be
assessed and to pay tax on that income as his taxable income.
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