INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
(a) a trustee of a trust estate makes an estate taxation statement; and
(b) a taxpayer who is or has been a beneficiary of the estate has an estate shortfall excess for a year in relation to the statement;
(c) the excess is a tax shortfall of the trustee for that year; and
(d) if the statement was caused by behaviour described in section 226G , 226H or 226J, the shortfall is taken to have been caused by that behaviour. 226R(2) [Taxpayer in capacity of trustee]
Subsection (1) does not mean that a reference in this Part to a taxpayer does not include a reference to a taxpayer in the capacity of a trustee.
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