Income Tax Rates Act 1986

Schedules

SCHEDULE 10 - RATES OF TAX PAYABLE BY A TRUSTEE UNDER SECTION 98 OR 99 OF THE ASSESSMENT ACT  

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Subsection 12(6)

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History

Sch 10 heading amended by No 70 of 1989.

PART II - NON-RESIDENT BENEFICIARIES AND NON-RESIDENT TRUST ESTATES  

In the case of a trustee who is liable to be assessed and to pay tax -

(a) under section 98 of the Assessment Act in respect of a share of a non-resident beneficiary of the net income of a trust estate; or

(b) under section 99 of the Assessment Act in respect of the net income or part of the net income of a non-resident trust estate,

the rate of tax in respect of that share of the net income or that net income or that part of that net income is the rate that would be payable under Part II of Schedule 7 if one individual were liable to be assessed and to pay tax on that income as his or her taxable income.

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History

Pt II amended by No 101 of 2006 , s 3 and Sch 2 item 784, by omitting the reference to a repealed inoperative provision, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

Sch 10 amended by No 87 of 1990 and No 70 of 1989.

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