Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAW

  (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.