Commonwealth Numbered Acts

MEDICARE LEVY ACT 1986 No. 110, 1986 - SECT 10

10. Where a person in the capacity of a trustee of a trust estate is liable to
be assessed pursuant to section 98 of the Assessment Act in respect of a share
of the net income of the trust estate to which a beneficiary is presently
entitled, the amount of levy payable by the trustee upon that share of that
net income shall not exceed the amount of levy that would be payable by the
beneficiary if the amount of that share were the taxable income of the
beneficiary.