INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

SECTION 271-85   RECOVERY OF TAX  

271-85(1)    
Any unpaid family trust distribution tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner suing in his or her official name.

Application

271-85(2)    
Subsection (1) does not apply in relation to any family trust distribution tax or additional tax that becomes due and payable on or after 1 July 2000.

Note:

For provisions about collection and recovery of family trust distribution tax, additional tax and other amounts on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .