Tax Collection 1 Income Tax Assessment Calculation Code A code that is given to each beneficiary, where the beneficiary is presently entitled to a share of the income of a trust and also against income to which no beneficiary is presently entitled and in which no beneficiary has an indefeasible vested interest. Valid values are: 11 = Deceased Estate - Resident beneficiary under a legal disability 12 = Deceased Estate - Resident beneficiary not under a legal disability 13 = Deceased Estate - Resident company 14 = Deceased Estate - Resident trustee 15 = Deceased Estate - No beneficiary entitled and deceased person died < 3 years 16 = Deceased Estate - No beneficiary entitled and deceased person died => 3 years 17 = Deceased Estate - Non resident trust 25 = Inter Vivos - Resident beneficiary - Over 18 years and under legal disability 26 = Inter Vivos - Resident beneficiary - Receiving excepted income only 27 = Inter Vivos - Resident beneficiary - Receiving eligible income only 28 = Inter Vivos - Resident beneficiary - Receiving excepted and eligible income 29 = Inter Vivos - Resident beneficiary - Receiving income from multiple trusts 30 = Inter Vivos - Resident beneficiary - Not under legal disability 34 = Inter Vivos - Resident beneficiary - A company 35 = Inter Vivos - Resident beneficiary - A trustee 36 = Inter Vivos Trusts - Resident beneficiary - No Beneficiary entitled to income. 37 = Inter Vivos Trusts - Resident beneficiary - A bankrupt estate or no beneficiary entitled. 45 = Inter Vivos Trusts - Resident beneficiary - A special disability trust. 111 = Deceased Estate - Non Resident beneficiary under a legal disability 118 = Deceased Estate - Non Resident beneficiary not under a legal disability 119 = Deceased Est - Non Resident beneficiary company 120 = Deceased Est - Non Resident beneficiary trustee 125 = Inter Vivos - Non Resident beneficiary - Over 18 years and under legal disability 126 = Inter Vivos - Non Resident beneficiary - Receiving excepted income only 127 = Inter Vivos - Non Resident beneficiary - Receiving eligible income only 128 = Inter Vivos - Non Resident beneficiary - Receiving excepted and eligible income 129 = Inter Vivos - Non Resident beneficiary - Receiving income from multiple trusts 134 = Inter Vivos - Non Resident beneficiary - A base rate entity 138 = Inter Vivos - Non Resident beneficiary - Not under legal disability 139 = Inter Vivos - Non Resident beneficiary - A company 140 = Inter Vivos - Non Resident beneficiary - A trustee 145 = Inter Vivos - Non Resident beneficiary - A special disability trust