StatuteIncome Tax Assessment Act 1936

Section 102UJ — Income Tax Assessment Act 1936: Extended concept of present entitlement to capital of a trust

Text of the provision Official document

For the purposes of this Division, section 95A applies in relation to capital of a trust in the same way as it applies to income of the trust.

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

See judgments from Australian courts and tribunals with a plain-English summary and legal holding.