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.
For the purpose of applying this Act in calculating the attributable income of a trust estate, sections 23AI , 128D , 456 , 457 , and 459A of this Act and section 802-15 of the Income Tax Assessment Act 1997 are to be disregarded.
For the purpose of applying this Act in calculating the attributable income of a trust estate:
(aa) Division 230 of the Income Tax Assessment Act 1997 ; and
(a) Division 974 of the Income Tax Assessment Act 1997 ; and
(b) the operation of any provision of this Act to the extent to which that operation depends on an expression whose meaning is given by a Division mentioned in paragraph (aa) or (a);
Subdivision D
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Accruals system of taxation of certain non-resident trust estates
SECTION 102AAW
CERTAIN PROVISIONS TO BE DISREGARDED IN CALCULATING ATTRIBUTABLE INCOME
102AAW(1)
For the purpose of applying this Act in calculating the attributable income of a trust estate, sections 23AI , 128D , 456 , 457 , and 459A of this Act and section 802-15 of the Income Tax Assessment Act 1997 are to be disregarded.
102AAW(2)
For the purpose of applying this Act in calculating the attributable income of a trust estate:
(aa) Division 230 of the Income Tax Assessment Act 1997 ; and
(a) Division 974 of the Income Tax Assessment Act 1997 ; and
(b) the operation of any provision of this Act to the extent to which that operation depends on an expression whose meaning is given by a Division mentioned in paragraph (aa) or (a);
are to be disregarded.
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