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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Securitisation trust taxation: payor becomes assessee in default if trust fails to pay tax; investor distribution exemption adjusted.</h1> Securitisation trust taxation makes the person responsible for paying income distributed by the trust deemed an assessee-in-default if the trust does not pay the tax due, with all collection and recovery provisions applying; key terms (investor, securities, securitised debt instrument, securitisation trust, and Special Purpose Vehicle) are defined. Distributed income received by an investor is exempt from tax, subject to a separate provision rendering tax on distributed income payable by the investor under the amended taxing rule.

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