Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 17 - Rebates  

Subdivision A - Concessional rebates  

SECTION 159H  

159H   APPLICATION  

This Subdivision applies in relation to an assessment in respect of the income of a taxpayer if and only if:

(a) the taxpayer is a resident and is not a company, and the assessment is not in respect of income derived by him or her in a representative capacity as an agent or trustee; or

(b) both of the following requirements are satisfied:

(i) the taxpayer is a trustee who is liable to be assessed under section 98 in respect of a share of the net income of a trust estate in respect of a beneficiary;

(ii) the beneficiary is a resident and is not a company.

159H(2)    
(Repealed by No 97 of 2008 )

159H(3)    
(Omitted by No 135 of 1990)