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INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAS Object of Subdivision

INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAS

Object of Subdivision

    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).

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