Document ID: chunk:federal_register_of_legislation:C2024A00134:clause:1_1
Version: federal_register_of_legislation:C2024A00134
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 44992–45965

1                          *Australian IIR/UTPR tax or *Australian DMT tax for a *Fiscal Year                                                   each of the following entities:
                                                                                                                                                (a) an entity that is the trustee of the trust at the end of the Fiscal Year;
                                                                                                                                                (b) an entity that is the trustee of the trust at a time that is:
                                                                                                                                                (i) after the end of the Fiscal Year; and
                                                                                                                                                (ii) before the tax has been paid.