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.
Sections 170 , 172 , 174 , 254 and 255 of this Act, and Division 5 of the Income Tax Assessment Act 1997 (How to work out when to pay your income tax), apply to interest payable under section 102AAM in the same way as they apply to income tax.
Subdivision B
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Payment of interest by taxpayer on distributions from certain non-resident trust estates
SECTION 102AAN
102AAN
COLLECTIONS ETC OF INTEREST
Sections 170 , 172 , 174 , 254 and 255 of this Act, and Division 5 of the Income Tax Assessment Act 1997 (How to work out when to pay your income tax), apply to interest payable under section 102AAM in the same way as they apply to income tax.
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