INCOME TAX ASSESSMENT ACT 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

Division 272 - Interpretation  

Subdivision 272-D - Family trust etc.  

SECTION 272-75   272-75   FAMILY TRUST  


A trust is a family trust at any time when a family trust election (see subsection 272-80(1)) in respect of the trust is in force.

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