Income Tax Assessment Act 1936


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

Subdivision B - Payment of interest by taxpayer on distributions from certain non-resident trust estates  


Sections 170 , 172 , 174 , 254 and 255 of this Act, and Division 5 of the Income Tax Assessment Act 1997 (How to work out when to pay your income tax), apply to interest payable under section 102AAM in the same way as they apply to income tax.


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