Income Tax Assessment Act 1997
View history note
Hide history note[ CCH Note: For the application of Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 , as inserted, see Division 815 of the Income Tax (Transitional Provisions) Act 1997 .]
SECTION 815-301 What this Subdivision is about
This Subdivision provides special rules about the way Subdivisions 815-B and 815-C apply to trusts and partnerships.
[ CCH Note: For the application of Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 , as inserted, see Division 815 of the Income Tax (Transitional Provisions) Act 1997 .]
| Operative provisions | |
| 815-305 | Special rule for trusts |
| 815-310 | Special rules for partnerships |
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