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Veterans’ Entitlements (Special Disability Trust — Trust Deed, Reporting and Audit Requirements) Determination 2023
11Income tax returns
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11 Income tax returns
(1) For subsection 52ZZZWF(3) of the Act, subject to subsection (2), the financial statement about a trust must include a certified copy of the trust’s income tax return, completed and lodged in accordance with the Income Tax Assessment Act 1936 for the relevant financial year. (2) If section 95AB of the Income Tax Assessment Act 1936 applies to the trust’s income, a certified copy of the trust’s income tax return is not required.