INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 6D - Provisions relating to certain closely held trusts  

Subdivision B - Interpretation  

SECTION 102UJ   102UJ   EXTENDED CONCEPT OF PRESENT ENTITLEMENT TO CAPITAL OF A TRUST  


For the purposes of this Division, section 95A applies in relation to capital of a trust in the same way as it applies to income of the trust.

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