Statute
Section 202DN — Income Tax Assessment Act 1936: Application of Division
Text of the provision Official document
This Division applies to both the trustee of a trust and to a beneficiary of the trust, if: (a) paragraph 12-175(1)(c) in Schedule 1 to the Taxation Administration Act 1953 applies to the trust; and Note: That paragraph applies to certain closely held trusts. (b) paragraph 12-175(1)(d) in that Schedule applies to the beneficiary.
Official source: Federal Register of Legislation
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Australian courts and tribunals with a plain-English summary and legal holding.
Explore case law →