Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAW

             (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:

                     (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 that Division;

are to be disregarded.