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.
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