Income Tax Assessment Act 1936
SCHEDULE 2F
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TRUST LOSSES AND OTHER DEDUCTIONS
Division 267
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Income tax consequences for non-fixed trusts of change in ownership or control
Subdivision 267-D
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Information about family trusts with interests in other trusts
SECTION 267-80
WHAT THIS SUBDIVISION IS ABOUT
View history note
Hide history noteIf a trust would only avoid the tax consequences of this Division because of interests held by a non-resident family trust, the Commissioner may require the trust to give certain information about the non-resident family trust. If it is not given, the trust does not avoid the tax consequences of this Division.
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