Income Tax Assessment Act 1936
SCHEDULE 2F
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TRUST LOSSES AND OTHER DEDUCTIONS
Division 272
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Interpretation
If:
(a) under any provision of this Schedule, a trust is required to meet a condition at one or more times or at all times during a period; and
(b) the trust does not exist during a part of the period;
Subdivision 272-K
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Trusts beginning or ceasing to exist
SECTION 272-130
272-130
TRUSTS BEGINNING OR CEASING TO EXIST
If:
(a) under any provision of this Schedule, a trust is required to meet a condition at one or more times or at all times during a period; and
(b) the trust does not exist during a part of the period;
the period does not include that part.
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