Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
A *private ruling given to or for the trustee of a trust and relating to the affairs of the trust also applies to:
(a) if the ruling is not an *indirect tax or excise ruling - the beneficiaries of the trust; and
(b) in any case - another trustee who is appointed to replace a trustee.
Note: See section 3AA .
Chapter 5 - Administration
PART 5-5
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RULINGS
Division 359
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Private rulings
Private rulings
SECTION 359-30
359-30
RULING FOR TRUSTEE OF A TRUST
A *private ruling given to or for the trustee of a trust and relating to the affairs of the trust also applies to:
(a) if the ruling is not an *indirect tax or excise ruling - the beneficiaries of the trust; and
(b) in any case - another trustee who is appointed to replace a trustee.
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