Statute
Section 95B — Income Tax Assessment Act 1936: Certain beneficiaries deemed not to be under legal disability
Text of the provision Official document
For the purposes of this Act, a beneficiary of a trust estate who is presently entitled to a share of the income of the trust estate in the capacity of a trustee of another trust estate shall, in respect of his or her present entitlement to that share, be deemed not to be under a legal disability.
Official source: Federal Register of Legislation
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