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III624 December 1937 pp 2173-82III624 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - 9.rtf Place holder for Tables (if any):
Start Date: 11/11/1998 End Date: 01/01/2999
1998111129990101
Document Type : SEC
Search Start Date: 36110
Index Entry : Income Tax Regulations\Part III - Liability to taxation
Search End Date: 401404
temp:Income+Tax+Regulations+-+9.pdf&C33AB7A515D6C31848256CFD00081007
6. Agreement by trustee and beneficiaries
The notice of agreement which may be given in pursuance of the proviso to Subsection (2) of Section 28 of the Act shall be in writing, signed by the trustee of the estate of the deceased and the beneficiaries (if any) who are liable to be assessed in respect of the income of the business, or of a share in that income, and shall be given to the Commissioner at the Taxation Department, Barrack Street, Perth, on or before the date of furnishing the first return by the trustee of the estate of the deceased, or within such extended time as the Commissioner allows for the giving of that notice of agreement.
[Regulation 6 amended by Gazette 23 August 1940 p.1540.]