Taxation Administration Act 1953
PART IIB
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RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS
For the purposes of this Part, a person who is a trustee in more than one capacity is to be treated as a separate entity in relation to each of those capacities.
Division 1
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Preliminary
SECTION 8AAZB
8AAZB
TRUSTEE TO BE TREATED AS SEPARATE ENTITY FOR EACH CAPACITY
For the purposes of this Part, a person who is a trustee in more than one capacity is to be treated as a separate entity in relation to each of those capacities.
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