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).


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