Document ID: chunk:federal_register_of_legislation:C2009A00027:clause:3_56
Version: federal_register_of_legislation:C2009A00027
Segment Type: clause
Provision Reference: sch 3 cl 56
Character Range: 61588–62110

56  Subsection 8D(5)
Repeal the subsection, substitute:

 (5) In this section:

income for surcharge purposes, in relation to the person's spouse, includes any share in the net income of a trust estate:
 (a) to which the spouse is presently entitled as a beneficiary; and
 (b) in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act.

Note: The heading to section 8E is altered by omitting "Increase in levy" and substituting "Levy surcharge".