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COV 22/05
07 Mar 2022
04 Mar 2022
15 Jul 2022

Variation to section HC 6 of the Income Tax Act 2007 Beneficiary income

This variation applies to trustees who have not already determined and paid beneficiary income in respect of a trust’s 2021 income year, and who must do so by 31 March 2022. The variation extends the date to determine and pay amounts of 2021 beneficiary income to 15 July 2022.

Tax Information Bulletin - April 2022

Tax Administration Act 1994: ss 6H and 6I
Income Tax Act 2007: s HC 6