INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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Hide history noteFor the purposes of this Act, a section 160AQT amount shall be included in any relevant trust amounts and partnership amounts in the same proportions as persons are liable to be assessed, or would, but for section 128D of this Act or section 50-1 of the Income Tax Assessment Act 1997 , be liable to be assessed, directly or indirectly, in respect of the franked dividend to which the section 160AQT amount relates.
A reference in this section to a section 160AQT amount is a reference to:
(a) an amount included under section 160AQT in the assessable income of a trustee or partnership; or
(b) an amount attributable to an amount so included.
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