Federal Register of Legislation
Trust Recoupment Tax Act 1985
No. 3, 1985 as amended
Compilation start date: 25 June 2014
Includes amendments up to: Act No. 50, 2014
About this compilation
This compilation
This is a compilation of the Trust Recoupment Tax Act 1985 as in force on 25 June 2014. It includes any commenced amendment affecting the legislation to that date.
This compilation was prepared on 3 July 2014.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.
Uncommenced amendments
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.
Provisions ceasing to have effect
If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.
Contents 1 Short title 2 Commencement 3 Incorporation 4 Imposition of tax 5 Rates of tax 6 Temporary budget repair levy Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Endnote 5—Uncommenced amendments [none] Endnote 6—Modifications [none] Endnote 7—Misdescribed amendments [none] Endnote 8—Miscellaneous [none] An Act to impose a tax in respect of income of certain trusts
1 Short title This Act may be cited as the Trust Recoupment Tax Act 1985.
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