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Income Tax (Companies, Corporate Unit Trusts and Superannuation Funds) Act 1983 No. 106 of 1983 - SECT 9
Rate of tax payable by trustee to whom sub-section 98 (3) of Assessment Act applies
9. The rate of tax payable by a trustee of a trust estate in respect of a
share of the net income of the trust estate in respect of which the trustee is
liable to be assessed and to pay tax in pursuance of sub-section 98 (3) of the
Assessment Act is 46%.
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