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 102UH
102UH
TB STATEMENT PERIOD
The TB statement period , for the trustee of a trust in relation to a year of income, is the period from the end of the year of income until the end of:
(a) the period within which the trustee is required to give to the Commissioner the trust ' s return of income for the year of income; or
(b) such further period as the Commissioner allows.
View history note
Hide history noteThe TB statement period , for the trustee of a trust in relation to a year of income, is the period from the end of the year of income until the end of:
(a) the period within which the trustee is required to give to the Commissioner the trust ' s return of income for the year of income; or
(b) such further period as the Commissioner allows.
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