CTHRepealedLegislation
Income Tax Regulations 1936
150AADefinitions
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#### 150AA Definitions
In this Division:
> 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.