INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAW Certain provisions to be disregarded in calculating attributable income
INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAW
Certain provisions to be disregarded in calculating attributable income(1) For the purpose of applying this Act in calculating the attributable income of a trust estate, sections 23AI, 128D, 456, 457, and 459A of this Act and section 802 - 15 of the Income Tax Assessment Act 1997 are to be disregarded.
(2) For the purpose of applying this Act in calculating the attributable income of a trust estate:
(aa) Division 230 of the Income Tax Assessment Act 1997 ; and
(a) Division 974 of the Income Tax Assessment Act 1997 ; and
(b) the operation of any provision of this Act to the extent to which that operation depends on an expression whose meaning is given by a Division mentioned in paragraph (aa) or (a);
are to be disregarded.