Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 716-75 716-75 Application
Sections 716-80 to 716-100 apply if, apart from this Part:
(a) an amount would be included in an entity's assessable income for an income year under section 92 (about income and deductions of partner) of the Income Tax Assessment Act 1936 in respect of a partnership; or
(b) an entity could deduct an amount for an income year under section 92 of that Act in respect of a partnership; or
(c) an amount would be included in an entity's assessable income for an income year under section 97 (Beneficiary of a trust estate who is not under a legal disability) of that Act in respect of a trust; or
(d) an amount would be included in an entity's assessable income for an income year under section 98A (Non-resident beneficiaries assessable in respect of certain income) of that Act in respect of a trust.
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