War-time Profits Tax Regulations 1917
9Returns by trustees
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9. (1) Every return in respect of a trust estate shall be made and furnished by the senior active trustee resident in Australia.
(2) When there is no trustee resident in Australia the return shall be made and furnished by the agent in Australia for the trustees.
Special returns.
10. Returns required by the Commissioner otherwise than by notice published in the Gazette pursuant to Sub-section (1) of Section 18 of the Act shall be made and furnished in the form specified in the requirement.
Returns substantially similar to prescribed form.