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.
Subdivision D
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Accruals system of taxation of certain non-resident trust estates
SECTION 102AAZF
102AAZF
ONLY RESIDENT PARTNERS, BENEFICIARIES ETC. LIABLE TO BE ASSESSED AS A RESULT OF ATTRIBUTION
Section 460 applies to an amount included in the assessable income of a taxpayer under section 102AAZD in a corresponding way to the way in which section 460 applies to an amount included in the assessable income of a taxpayer under section 456 or 457 and, for the purposes of that corresponding application, references in sections 336 , 338 and 460 to a Part X Australian resident are to be read as references to a resident within the meaning of section 6 .
View history note
Hide history noteSection 460 applies to an amount included in the assessable income of a taxpayer under section 102AAZD in a corresponding way to the way in which section 460 applies to an amount included in the assessable income of a taxpayer under section 456 or 457 and, for the purposes of that corresponding application, references in sections 336 , 338 and 460 to a Part X Australian resident are to be read as references to a resident within the meaning of section 6 .
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