INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 6D - Provisions relating to certain closely held trusts  

Subdivision B - Interpretation  

SECTION 102UH   102UH   TB STATEMENT PERIOD  


The TB statement period , for the trustee of a trust in relation to a year of income, is the period from the end of the year of income until the end of:


(a) the period within which the trustee is required to give to the Commissioner the trust ' s return of income for the year of income; or


(b) such further period as the Commissioner allows.


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