Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAS

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

                     (a)  the determination of attributable taxpayer status (section 102AAT);

                     (b)  the calculation of the attributable income of a trust estate (sections 102AAU to 102AAZC (inclusive));

                     (c)  the inclusion of amounts in assessable income (sections 102AAZD, 102AAZE and 102AAZF);

                     (d)  the keeping of associated records (section 102AAZG).