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 102AAV  

102AAV   DOUBLE TAX AGREEMENTS TO BE DISREGARDED  

In calculating the attributable income of a trust estate, the International Tax Agreements Act 1953 is to be disregarded, except for the purpose of references in this Act to that Act.