Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 276.200

What this Subdivision is about

A member's member component of a particular character is so much of an AMIT's determined trust component of that character (see Subdivision 276-E) as is attributable to membership interests held by the member, worked out in accordance with certain requirements.

A member's determined member component of a particular character is the amount stated to be the member's member component of that character in an AMMA statement (see Subdivision 276-H).

Table of sections

Member-level concepts

276-205    Meaning of determined member component

276-210    Meaning of member component

Member-level concepts



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback