A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 4-1
-
Special rules mainly about particular ways entities are organised
Division 48
-
GST groups
Subdivision 48-A
-
Approval of GST groups
48-10.01A
48-10.01A
Trust distribution and beneficiaries
For this Subdivision, if the trustee of a trust distributes income or capital of the trust in such a way that another entity receives the income or capital indirectly through 1 or more interposed trusts or companies:
(a) the trustee is taken also to distribute the income or capital to the other entity; and
(b) the other entity is taken also to be a beneficiary of the trust.
For this Subdivision, if the trustee of a trust distributes income or capital of the trust in such a way that another entity receives the income or capital indirectly through 1 or more interposed trusts or companies:
(a) the trustee is taken also to distribute the income or capital to the other entity; and
(b) the other entity is taken also to be a beneficiary of the trust.
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.