Statute
Section 102AAA — Income Tax Assessment Act 1936: Object of Division
Text of the provision Official document
The object of this Division is to set out rules relating to the following: (a) the payment of interest on distributions from certain non-resident trust estates (Subdivision B); (b) the winding-up of certain non-resident trust estates in existence on 12 April 1989 (Subdivision C); (c) an accruals system of taxation of certain non-resident trust estates (Subdivision D).
Official source: Federal Register of Legislation
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