Income Tax Assessment Act 1997
For the purposes of this section, assume that the trust is an *AMIT for the discovery year. 276-810(2)
If the trust has an *under or *over of a character in the discovery year for an earlier income year when the trust was an *AMIT, work out the extent to which the under or over:
(a) increases the amount of the AMIT ' s *trust component of that character for the discovery year; or
(b) decreases the amount of the AMIT ' s trust component of that character for the discovery year.
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