Statute
Section 102AAS — Income Tax Assessment Act 1936: Object of Subdivision
Text of the provision Official document
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).
Official source: Federal Register of Legislation
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