Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 6AAA - Special provisions relating to non-resident trust estates etc.  

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History

Div 6AAA inserted by No 5 of 1991.

Subdivision D - Accruals system of taxation of certain non-resident trust estates  

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SECTION 102AAW   CERTAIN PROVISIONS TO BE DISREGARDED IN CALCULATING ATTRIBUTABLE INCOME  

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102AAW(1)    

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For the purpose of applying this Act in calculating the attributable income of a trust estate, sections 23AI , 128D , 456 , 457 , and 459A of this Act and section 802-15 of the Income Tax Assessment Act 1997 are to be disregarded.

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S 102AAW(1) amended by No 101 of 2006 , s 3 and Sch 2 item 285, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 102AAW(1) amended by No 147 of 2005, No 96 of 2004, No 133 of 2003.

102AAW(2)    

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For the purpose of applying this Act in calculating the attributable income of a trust estate:

(aa) Division 230 of the Income Tax Assessment Act 1997 ; and

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(a) Division 974 of the Income Tax Assessment Act 1997 ; and

(b) the operation of any provision of this Act to the extent to which that operation depends on an expression whose meaning is given by a Division mentioned in paragraph (aa) or (a);

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are to be disregarded.

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S 102AAW(2) amended by No 136 of 2010 , s 3 and Sch 3 items 1 and 2, by inserting para (aa) and substituting " a Division mentioned in paragraph (aa) or (a) " for " that Division " in para (b), effective 26 March 2009.

S 102AAW(2) inserted by No 163 of 2001. For application provisions, see note under s 6AB(5B).

S 102AAW amended by No 48 of 1991 and inserted by No 5 of 1991.

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