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FAMILY TRUST DISTRIBUTION TAX (PRIMARY LIABILITY) ACT 1998 - SECT 3
Imposition of tax
Tax payable under section 271 - 15, 271 - 20, 271 - 25,
271 - 30 or 271 - 55 in Schedule 2F to the
Income Tax Assessment Act 1936 on the amount or value of income or capital is
imposed.
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