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 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.