Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-25 - PARTICULAR KINDS OF TRUSTS  

Division 275 - Australian managed investment trusts: general  

Subdivision 275-L - Modification for non-arm ' s length income  

Guide to Subdivision 275-L

SECTION 275-600   What this Subdivision is about  


The trustee of a managed investment trust in relation to an income year is taxed on amounts related to the managed investment trust ' s non-arm ' s length income for the income year.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
275-605 Trustee taxed on amount of non-arm ' s length income of managed investment trust
275-610 Non-arm ' s length income
275-615 Commissioner ' s determination in relation to amount of non-arm ' s length income


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