INCOME TAX ASSESSMENT ACT 1997 - SECT 815.301 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.301

This Subdivision provides special rules about the way Subdivisions   815 - B and 815 - C apply to trusts and partnerships.

Table of sections

Operative provisions

815 - 305   Special rule for trusts

815 - 310   Special rules for partnerships