Income Tax Assessment Act 1936
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Hide history noteIf, after conferring a present entitlement to income or capital as mentioned in paragraph 271-15(1)(b) , 271-20(1)(b) , 271-25(1)(b) or 271-30(1)(b) , the trust, partnership or company concerned distributes the income or capital in satisfaction of the entitlement, the distribution is disregarded for the purposes of that paragraph.
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