Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

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

Subdivision D - Accruals system of taxation of certain non-resident trust estates  

SECTION 102AAS   102AAS   OBJECT OF SUBDIVISION  

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

(a) the determination of attributable taxpayer status (section 102AAT );

(b) the calculation of the attributable income of a trust estate (sections 102AAU to 102AAZC (inclusive));

(c) the inclusion of amounts in assessable income (sections 102AAZD , 102AAZE and 102AAZF );

(d) the keeping of associated records (section 102AAZG ).