Commonwealth Numbered Acts

MEDICARE LEVY ACT 1984 No. 101, 1984 - SECT 11

11. Where a person in the capacity of a trustee of a trust estate is liable to
be assessed in pursuance of section 98 of the Assessment Act in respect of a
share of the net income of the trust estate to which a beneficiary is
presently entitled, the amount of levy payable by the trustee upon that share
of that net income shall not exceed the amount of levy that would be payable
by the beneficiary if the amount of that share were the taxable income of the
beneficiary.