Taxation Administration Act 1953

PART IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS  

Division 1 - Preliminary  

SECTION 8AAZB  

8AAZB   TRUSTEE TO BE TREATED AS SEPARATE ENTITY FOR EACH CAPACITY  

For the purposes of this Part, a person who is a trustee in more than one capacity is to be treated as a separate entity in relation to each of those capacities.