Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 275.600

The trustee of a managed investment trust in relation to an income year is taxed on amounts related to the managed investment trust's non - arm's length income for the income year.

Table of sections

Operative provisions

275 - 605   Trustee taxed on amount of non - arm's length income of managed investment trust

275 - 610   Non - arm's length income

275 - 615   Commissioner's determination in relation to amount of non - arm's length income