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 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 .