Commonwealth Consolidated Acts

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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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