Document ID: chunk:federal_register_of_legislation:C2025C00014:section:159h
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 159H
Character Range: 1474096–1474727

159H  Application
  This Subdivision applies in relation to an assessment in respect of the income of a taxpayer if and only if:
 (a) the taxpayer is a resident and is not a company, and the assessment is not in respect of income derived by him or her in a representative capacity as an agent or trustee; or
 (b) both of the following requirements are satisfied:
 (i) the taxpayer is a trustee who is liable to be assessed under section 98 in respect of a share of the net income of a trust estate in respect of a beneficiary;
 (ii) the beneficiary is a resident and is not a company.

Subdivision AB—Lump sum payments in arrears