Statute
Section 102UH — Income Tax Assessment Act 1936: TB statement period
Text of the provision Official document
The TB statement period, for the trustee of a trust in relation to a year of income, is the period from the end of the year of income until the end of: (a) the period within which the trustee is required to give to the Commissioner the trust’s return of income for the year of income; or (b) such further period as the Commissioner allows.
Official source: Federal Register of Legislation
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