TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-5 - RULINGS  

Division 359 - Private rulings  

Private rulings  

SECTION 359-30   359-30   RULING FOR TRUSTEE OF A TRUST  


A *private ruling given to or for the trustee of a trust and relating to the affairs of the trust also applies to:


(a) if the ruling is not an *indirect tax or excise ruling - the beneficiaries of the trust; and


(b) in any case - another trustee who is appointed to replace a trustee.




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