Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-5
-
RULINGS
Division 359
-
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.
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationA *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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.