Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 6AAA - Special provisions relating to non-resident trust estates etc.  

Subdivision A - Preliminary  

SECTION 102AAA  

102AAA   OBJECT OF DIVISION  

The object of this Division is to set out rules relating to the following:

(a) the payment of interest on distributions from certain non-resident trust estates (Subdivision B);

(b) the winding-up of certain non-resident trust estates in existence on 12 April 1989 (Subdivision C);

(c) an accruals system of taxation of certain non-resident trust estates (Subdivision D).