INCOME TAX ASSESSMENT ACT 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

Division 272 - Interpretation  

Subdivision 272-K - 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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