INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 17 - Rebates  

Subdivision A - Concessional rebates  

SECTION 159H   159H   APPLICATION  


This Subdivision applies in relation to an assessment in respect of the income of a taxpayer if and only if:


(a) the taxpayer is a resident and is not a company, and the assessment is not in respect of income derived by him or her in a representative capacity as an agent or trustee; or


(b) both of the following requirements are satisfied:


(i) the taxpayer is a trustee who is liable to be assessed under section 98 in respect of a share of the net income of a trust estate in respect of a beneficiary;

(ii) the beneficiary is a resident and is not a company.

159H(2)  
(Repealed by No 97 of 2008 )

159H(3)  
(Omitted by No 135 of 1990)


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