The amount of the tax imposed by this Act is equal to the unpaid amount .
Notes to the Family Trust Distribution Tax (Secondary Liability) Act 1998
Note 1
The Family Trust Distribution Tax (Secondary Liability) Act 1998 as shown in this compilation comprises Act No. 11 , 1998 amended as indicated in the Tables below.
Table of Acts
Act | Number | Date | Date of commencement | Application, saving or transitional provisions |
Family Trust Distribution Tax (Secondary Liability) Act 1998 | 11, 1998 | 6 Apr 1998 | 6 Apr 1998 |
|
Tax Laws Amendment (2011 Measures No. 2) Act 2011 | 41, 2011 | 27 June 2011 | Schedule 5 (item 374): Royal Assent | -- |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
S. 3 .................... | am. No. 41, 2011 |