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.
In calculating the attributable income of a trust estate, the International Tax Agreements Act 1953 is to be disregarded, except for the purpose of references in this Act to that Act.
Subdivision D
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Accruals system of taxation of certain non-resident trust estates
SECTION 102AAV
102AAV
DOUBLE TAX AGREEMENTS TO BE DISREGARDED
In calculating the attributable income of a trust estate, the International Tax Agreements Act 1953 is to be disregarded, except for the purpose of references in this Act to that Act.
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