INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 6AAA
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Special provisions relating to non-resident trust estates etc.
Subdivision B
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Payment of interest by taxpayer on distributions from certain non-resident trust estates
SECTION 102AAM
PAYMENT OF INTEREST BY TAXPAYER ON DISTRIBUTIONS FROM CERTAIN NON-RESIDENT TRUST ESTATES
102AAM(5)
(b) at such annual rate or rates as are provided for by section 214A .
102AAM(6)
(d) so much of the taxpayer's pre-franking rebate tax for the year of income as is attributable to the aggregate of the principal amounts.
CCH Note:
Below is material substituted in s 102AAM by No 101 of 2006.
(b) at such annual rate or rates as are provided for by section 214A .
102AAM(6)
(d) so much of the taxpayer's pre-franking rebate tax for the year of income as is attributable to the aggregate of the principal amounts.
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