Section 102AAW — Income Tax Assessment Act 1936: 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.