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TRUST RECOUPMENT TAX ASSESSMENT ACT 1985
TABLE OF PROVISIONS
Long Title
1. Short title
2. Commencement
3. Interpretation
4. Application of tax legislation
5. Primary taxable amounts
6. Secondary taxable amounts
7. Requests to eliminate trust recoupment tax on certain taxable amounts
8. Liability to pay trust recoupment tax
9. Reduction of liability where tax paid
10. Right of contribution and apportionment of liability
12. Penalty tax
13. Arrangements etc. to avoid operation of Act
14. Regulations
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