INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS  

Division 4B - Quotation of tax file numbers in connection with certain closely held trusts  

SECTION 202DN   202DN   APPLICATION OF DIVISION  


This Division applies to both the trustee of a trust and to a beneficiary of the trust, if:


(a) paragraph 12-175(1)(c) in Schedule 1 to the Taxation Administration Act 1953 applies to the trust; and

Note:

That paragraph applies to certain closely held trusts.


(b) paragraph 12-175(1)(d) in that Schedule applies to the beneficiary.


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