Income Tax Assessment Act 1936
This Division applies to both the trustee of a trust and to a beneficiary of the trust, if:
(a) paragraph 12-175(1)(c) in Schedule 1 to the Taxation Administration Act 1953 applies to the trust; and
That paragraph applies to certain closely held trusts.
(b) paragraph 12-175(1)(d) in that Schedule applies to the beneficiary.
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