Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102aah:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AAH (pt 3/3)
Character Range: 725513–726411

all of the secondary potential beneficiaries at that time, there are one or more deductible gift recipients covered by an item in any of the tables in Subdivision 30‑B of the Income Tax Assessment Act 1997, or item 2 of the table in section 30‑15 of that Act, that would benefit, or be capable (whether by the exercise of a power of appointment or otherwise) of benefiting, under the trust.
 (6) For the purposes of this section, if, at a particular time, an entity holds an interest in, or right to benefit under, a trust that is dependent on the death of one or more natural persons, then, the entity is taken to be an entity who, in the event of the death of that natural person or those natural persons immediately after that time, would benefit under the trust.
 (7) A reference in this section to a natural person does not include a reference to a natural person in the capacity of a trustee.