3. Substituted period for objection to notice of assessment

The period in section 76(3)(b) of the Act within which a trustee of a trust may make an application objecting to a notice of assessment of tax on any income of the trust that is dated on or after 22 March 2023, is substituted with the period of 2 months from the date of the service of the notice of assessment. (2) Paragraph (1) does not apply to the trustee of a testamentary trust or a trust that arises on the death of an intestate.

The period in section 76(3)(b) of the Act within which a trustee of a trust may make an application objecting to a notice of assessment of tax on any income of the trust that is dated on or after 22 March 2023, is substituted with the period of 2 months from the date of the service of the notice of assessment.

Paragraph (1) does not apply to the trustee of a testamentary trust or a trust that arises on the death of an intestate.