Income Tax Regulations 1936 (Repealed)
View history note
Hide history noteIn this Division:
"equivalent circumstances income limit"
(Omitted by SR No 45 of 2002)
"rebate amount"
(Omitted by SR No 45 of 2002)
"rebate threshold"
has the meaning given by subregulations
150AB(3)
and
(3A)
;
relevant income-recipient
means the beneficiary of a trust, if the trustee in relation to the trust:
(a) is the taxpayer; and
(b) is liable to be assessed under section 98 of the Act in respect of the beneficiary ' s share of the net income of the trust estate.
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