INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Where the conditions set out in subparagraph 102AAN(1)(a)(iv) and paragraphs 102AAN(1)(b) to (e) (inclusive) are satisfied in relation to a trust estate, then, for the purposes of this Division, an entity is not taken to be an attributable taxpayer in relation to:
(a) the year of income of the entity commencing on 1 July 1990; or
(b) the year of income of the entity commencing on 1 July 1991;
and in relation to the trust estate.
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