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  • Attribution of non-resident trust income where the FIF measures do not apply



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Since 1992-93, the share of the income of an Australian beneficiary of a non-resident trust who is not assessed under the FIF measures has been worked out by one of two methods. [sections 96B and 96C]

    Last modified: 27 May 2005QC 17512