Income Tax Assessment Act 1936
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 A
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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).
View history note
Hide history noteThe 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).
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