Section 159H — Income Tax Assessment Act 1936: Application

This Subdivision applies in relation to an assessment in respect of the income of a taxpayer if and only if: (a) the taxpayer is a resident and is not a company, and the assessment is not in respect of income derived by him or her in a representative capacity as an agent or trustee; or (b) both of the following requirements are satisfied: (i) the taxpayer is a trustee who is liable to be assessed under section 98 in respect of a share of the net income of a trust estate in respect of a beneficiary; (ii) the beneficiary is a resident and is not a company.