Income Tax Assessment Act 1997
(a) a *farm management deposit was made by a trustee on behalf of a beneficiary of a trust; and
(b) the beneficiary was under a legal disability when the deposit was made; and
(c) the beneficiary is no longer under a legal disability;
then this Division, and Division 4A of Part VA of the Income Tax Assessment Act 1936 , apply as if the beneficiary had made the deposit.
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