Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 99G

    Subsection   98(4) does not apply to so much of the net income of a trust estate as represents income to which a beneficiary is presently entitled and gives rise to an amount from which an entity is required to withhold an amount under Subdivision   12 - H in Schedule   1 to the Taxation Administration Act 1953 .