A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

Division 48 - GST groups  

Subdivision 48-A - Formation and membership of GST groups  

SECTION 48-10.01  

48-10.01   Trust distribution and beneficiaries  
For the purposes of this Subdivision, if the trustee of a trust distributes income or capital of the trust in such a way that another entity receives the income or capital indirectly through one or more interposed trusts or companies:

(a) the trustee is taken also to distribute the income or capital to the other entity; and

(b) the other entity is taken also to be a beneficiary of the trust.