This section is relevant only if you are an attributable taxpayer in relation to a non-resident trust estate.
You must follow the steps in subsection 1 to work out your attributable income if you can obtain the necessary information.
If you cannot reasonably be expected to have access to the necessary information, work out the amount to be included in your assessable income following the steps in subsection 2.
Once you have worked out the amount to include in your assessable income, you may be able to apply for a reduction of this amount. Subsection 3 explains how to do this.