Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAZF

Only resident partners, beneficiaries etc. liable to be assessed as a result of attribution

    Section   460 applies to an amount included in the assessable income of a taxpayer under section   102AAZD in a corresponding way to the way in which section   460 applies to an amount included in the assessable income of a taxpayer under section   456 or 457 and, for the purposes of that corresponding application, references in sections   336, 338 and 460 to a Part   X Australian resident are to be read as references to a resident within the meaning of section   6.


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