Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 276-800 What this Subdivision is about
If a trust ceases to be an AMIT, and discovers an under or over from an income year when it was an AMIT, the under or over will have taxation consequences for the trust in the discovery year.
| Operative provisions | |
| 276-805 | Application of Subdivision to former AMIT |
| 276-810 | Continue to work out trust components, unders, overs etc. |
| 276-815 | Effect of increase |
| 276-820 | Effect of decrease |
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