Document ID: chunk:federal_register_of_legislation:C2007A00079:clause:10_99g
Version: federal_register_of_legislation:C2007A00079
Segment Type: clause
Provision Reference: sch 10 cl 99G
Character Range: 111301–111993

99G  Payments covered by withholding requirement

 (1) Sections 98, 99 and 99A do not apply to so much of the net income of a trust estate of a year of income as:
 (a) represents income to which a beneficiary is presently entitled; and
 (b) is represented by or reasonably attributable to an amount from which an entity is required to withhold an amount under Subdivision 12‑H in Schedule 1 to the Taxation Administration Act 1953.

 (2) Subsection 98(4) does not apply to so much of the net income of a trust estate as represents income to which a beneficiary is presently entitled and gives rise to an amount from which an entity is required to withhold an amount under that Subdivision.