359-30
CurrentRuling for trustee of a trust
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-5Rulings
Division 359Private rulings
359-30 Ruling for trustee of a trust
A *private ruling given to or for the trustee of a trust and relating to the affairs of the trust also applies to:
(a)
if the ruling is not an *indirect tax or excise ruling—the beneficiaries of the trust; and
(b)
in any case—another trustee who is appointed to replace a trustee.
This Act’s bill:Second reading speech
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