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Income Tax (Companies, Corporate Unit Trusts and Superannuation Funds) Act 1981 No. 156 of 1981 - SECT 7
Rates of tax payable by trustees of corporate unit trusts
7. The rate of tax payable by a trustee of a corporate unit trust in respect
of the net income of the corporate unit trust in respect of which the trustee
is liable, in pursuance of section 102K of the Assessment Act, to be assessed
and to pay tax is 46%.
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