Income Tax Assessment Act 1936
SCHEDULE 2F
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TRUST LOSSES AND OTHER DEDUCTIONS
Division 272
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Interpretation
Subdivision 272-D
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Family trust etc.
SECTION 272-75
272-75
FAMILY TRUST
A trust is a family trust at any time when a family trust election (see subsection 272-80 (1)) in respect of the trust is in force.
View history note
Hide history noteA trust is a family trust at any time when a family trust election (see subsection 272-80 (1)) in respect of the trust is in force.
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