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secondary taxable amount

Term definition

, in relation to a person or persons, means an amount that is a secondary taxable amount under section 6 in relation to an eligible beneficiaries class in which the person is, or the persons are, included.

Defined by Legislation
Trust Recoupment Tax Assessment Act 1985
Appears in Legislation
Trust Recoupment Tax Assessment Act 1985
Legislation sections
Trust Recoupment Tax Assessment Act 1985 - 3 Interpretation
Trust Recoupment Tax Assessment Act 1985 - 6 Secondary taxable amounts

This site is generated from open public information stored in the Finance Knowledge Graph. For more information, please see: About structure.gov.au.