Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 276-250 What this Subdivision is about
An AMIT ' s trust component of a particular character is worked out on the basis of the AMIT ' s assessable income, exempt income, non-assessable non-exempt income and tax offsets (on the assumption that the AMIT were an Australian resident liable to pay tax).
An AMIT ' s determined trust component of a particular character is the amount stated to be its trust component of that character in a document that meets certain requirements.
| Trust-level concepts | |
| 276-255 | Meaning of determined trust component |
| 276-260 | Meaning of trust component |
| 276-265 | Rules for working out trust components - general rules |
| 276-270 | Rules for working out trust components - allocation of deductions |
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