Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 4   Trustee beneficiary reporting rules

Part 1   Main amendments

Income Tax Assessment Act 1936

16   Section 102UH

Repeal the section, substitute:

102UH TB statement period

The TB statement period , for the trustee of a trust in relation to a year of income, is the period from the end of the year of income until the end of:

(a) the period within which the trustee is required to give to the Commissioner the trust's return of income for the year of income; or

(b) such further period as the Commissioner allows.