Income Tax Rates Act 1986

Schedules

SCHEDULE 10A - RATES OF TAX PAYABLE BY AN AMIT TRUSTEE UNDER PARAGRAPH 276-105(2)(a) OF THE INCOME TAX ASSESSMENT ACT 1997  

Note:

See subsection 12(6A) .

In the case of a trustee who is liable to be assessed and to pay tax under paragraph 276-105(2)(a) of the Income Tax Assessment Act 1997 in respect of an amount mentioned in subsection 276-105(3) of that Act, the rate of tax in respect of that amount is the rate that would be payable under Part II of Schedule 7 if one individual were liable to be assessed and to pay tax on that amount as his or her taxable income.