Statute
Section 99GA — Income Tax Assessment Act 1936: Amounts covered by sovereign immunity exemption
Text of the provision Official document
Subsection 98(3) does not apply to so much of the net income of a trust estate as represents income to which a beneficiary is presently entitled and gives rise to an amount that is non-assessable non-exempt income because of: (a) Division 880 of the Income Tax Assessment Act 1997; or (b) Division 880 of the Income Tax (Transitional Provisions) Act 1997.
Official source: Federal Register of Legislation
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