Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAA

                   The object of this Division is to set out rules relating to the following:

                     (a)  the payment of interest on distributions from certain non‑resident trust estates (Subdivision B);

                     (b)  the winding‑up of certain non‑resident trust estates in existence on 12 April 1989 (Subdivision C);

                     (c)  an accruals system of taxation of certain non‑resident trust estates (Subdivision D).