Income Tax Assessment Act 1936
This section applies to a person, whether or not the person is a person to whom section 251V applies, during a period if, apart from this section, the person would be taken under subsection 251U(3) to be a prescribed person during one-half of the period.251VA(2) [Calculating increase payable]
(a) the person under section 8B , 8C or 8D of the Medicare Levy Act 1986 ; or
(b) a trustee under section 8E , 8F or 8G of that Act in relation to a share of the net income of the trust estate to which the person is presently entitled;
the person is taken not to be a prescribed person during the whole of the period.