s. 3 (b) the third anniversary of the death of the deceased person or the further period approved by the Commissioner under subsection (3); * * * * * S. 3(1) def. of applicable general valuation repealed by No. 84/2006 s. 8. means approved by the Commissioner; approved S. 3(1) def. of of a discretionary trust, means a beneficiary beneficiary person, or a member of a class of persons, in inserted by No. 85/2005 whom, by the terms of the trust, the whole or s. 22(1)(a). any part of the trust property may be vested— (a) in the event of the exercise of a power or discretion in favour of the person (whether or not that power is presently exercisable); or (b) in the event that a discretion conferred under the trust is not exercised; S. 3(1) def. of means land held on trust child maintenance land child that was transferred to the trustee for the maintenance benefit of a beneficiary as the result of a land inserted by family breakdown within the meaning of No. 85/2005 section 102AGA of the Income Tax s. 22(1)(a). Assessment Act 1936 of the Commonwealth; means the S. 3(1) def. of Commonwealth Superannuation Act Superannuation Industry (Supervision) Act Act 1993 of the Commonwealth; inserted by No. 85/2005 s. 22(1)(a).
(b) the third anniversary of the death of the deceased person or the further period approved by the Commissioner under subsection (3); S. 3(1) def. of applicable general valuation repealed by No. 84/2006 s. 8. * * * * * approved means approved by the Commissioner; S. 3(1) def. of beneficiary inserted by No. 85/2005 s. 22(1)(a). beneficiary of a discretionary trust, means a person, or a member of a class of persons, in whom, by the terms of the trust, the whole or any part of the trust property may be vested— (a) in the event of the exercise of a power or discretion in favour of the person (whether or not that power is presently exercisable); or s. 3 (b) in the event that a discretion conferred under the trust is not exercised; S. 3(1) def. of child maintenance land inserted by No. 85/2005 s. 22(1)(a). child maintenance land means land held on trust that was transferred to the trustee for the benefit of a beneficiary as the result of a family breakdown within the meaning of section 102AGA of the Income Tax Assessment Act 1936 of the Commonwealth; S. 3(1) def. of Act inserted by No. 85/2005 s. 22(1)(a). Commonwealth Superannuation Act means the Superannuation Industry (Supervision) Act 1993 of the Commonwealth;
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