Income Tax Assessment Act 1997
A member ' s member component of a particular character is so much of an AMIT ' s determined trust component of that character (see Subdivision 276-E ) as is attributable to membership interests held by the member, worked out in accordance with certain requirements.
A member ' s determined member component of a particular character is the amount stated to be the member ' s member component of that character in an AMMA statement (see Subdivision 276-H ).
|276-205||Meaning of determined member component|
|276-210||Meaning of member component|