Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 159H

    This Subdivision   applies in relation to an assessment in respect of the income of a taxpayer if and only if:

  (a)   the taxpayer is a resident and is not a company, and the assessment is not in respect of income derived by him or her in a representative capacity as an agent or trustee; or

  (b)   both of the following requirements are satisfied:

  (i)   the taxpayer is a trustee who is liable to be assessed under section   98 in respect of a share of the net income of a trust estate in respect of a beneficiary;

  (ii)   the beneficiary is a resident and is not a company.