Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 6D
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Provisions relating to certain closely held trusts
Subdivision B
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Interpretation
SECTION 102UD
102UD
TRUSTEE BENEFICIARY
A person is a trustee beneficiary of a closely held trust if the person is a beneficiary of the trust in the capacity of trustee of another trust.
View history note
Hide history noteA person is a trustee beneficiary of a closely held trust if the person is a beneficiary of the trust in the capacity of trustee of another trust.
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