Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf a beneficiary of a trust was covered by paragraph (c) of the definition of primary producer in section 393 - 25 in Schedule 2G to the Income Tax Assessment Act 1936 in the 2009 - 10 income year, treat subsection 393 - 25(3) of the Income Tax Assessment Act 1997 as having applied to the beneficiary for the purpose of determining the maximum number of choices that the trustee may make under subsection 393 - 27(2) of that Act for the 2010 - 11 income year.