INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

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

Subdivision B - 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.


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