Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 276-200 What this Subdivision is about
A member ' s member component of a particular character is so much of an AMIT ' s determined trust component of that character (see Subdivision 276-E ) as is attributable to membership interests held by the member, worked out in accordance with certain requirements.
A member ' s determined member component of a particular character is the amount stated to be the member ' s member component of that character in an AMMA statement (see Subdivision 276-H ).
| Member-level concepts | |
| 276-205 | Meaning of determined member component |
| 276-210 | Meaning of member component |
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