Key requirements
The legal personal representative rate is 17% from YA 2010. From YA 2024, income must be received by, distributed to or applied for resident beneficiaries in the same calendar year it is derived to use the described beneficiary treatment. Earlier YAs have a different timing rule, extending to the specified following March date. Income already taxed at estate level is not taxed again merely when later distributed. Keep income-year and distribution dates distinct and do not apply the old extended window to a current-year distribution.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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