Income Tax Assessment Act 1936
This Subdivision applies in relation to an assessment in respect of the income of a taxpayer if and only if:
(a) the taxpayer is a resident and is not a company, and the assessment is not in respect of income derived by him or her in a representative capacity as an agent or trustee; or
(b) both of the following requirements are satisfied:
(i) the taxpayer is a trustee who is liable to be assessed under section 98 in respect of a share of the net income of a trust estate in respect of a beneficiary;
(ii) the beneficiary is a resident and is not a company.
(Repealed by No 97 of 2008 )
(Omitted by No 135 of 1990)
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