Part 2 TAX AND Interest Charges Under Section 99B FOR Beneficiaries OF NON Resident Trust Estates
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2016/chapter-2-transferor-trust-and-related-measures/part-2-tax-and-interest-charges-under-section-99b-for-beneficiaries-of-non-resident-trust-estates
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