Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 6D - Provisions relating to certain closely held trusts  

 View history note

 Hide history note

History

Div 6D inserted by No 70 of 1999.

Subdivision B - Interpretation  

 View history note

 Hide history note

History

Subdiv B inserted by No 70 of 1999.

SECTION 102UH  

102UH   TB STATEMENT PERIOD  

View history reference

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.

 View history note

 Hide history note

History

S 102UH substituted by No 143 of 2007 , s 3 and Sch 4 item 16, applicable to the first income year starting on or after 24 September 2007 and later income years. S 102UH formerly read:

SECTION 102UH UB STATEMENT PERIOD  
102UH
The UB 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 furnish to the Commissioner the trust ' s return of income for the year of income; or

(b) such further period as the Commissioner allows.

S 102UH substituted by No 43 of 2000 and inserted by No 70 of 1999.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.