Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 393.27

    If a beneficiary of a trust was covered by paragraph   (c) of the definition of primary producer in section   393 - 25 in Schedule   2G to the Income Tax Assessment Act 1936 in the 2009 - 10 income year, treat subsection   393 - 25(3) of the Income Tax Assessment Act 1997 as having applied to the beneficiary for the purpose of determining the maximum number of choices that the trustee may make under subsection   393 - 27(2) of that Act for the 2010 - 11 income year.