Section Sch50-“ 93B — Income Tax Act 2007: Trustee income: Commissioner’s power to assess

“ 93B Trustee income: Commissioner’s power to assess “ (1) This section applies when a person— “ (a) fails to disclose details of a trust under section 59; or “ (b) fails to provide information that the Commissioner has asked for under section 17 in relation to a trust; or “ (c) is unable to obtain sufficient information to calculate the amount of trustee income in an income year. “ (2) The Commissioner may determine in a fair and reasonable manner the amount of trustee income for the income year. “ Compare: 2004 No 35 s HH 7