Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 276.250

What this Subdivision is about

An AMIT's trust component of a particular character is worked out on the basis of the AMIT's assessable income, exempt income, non-assessable non-exempt income and tax offsets (on the assumption that the AMIT were an Australian resident liable to pay tax).

An AMIT's determined trust component of a particular character is the amount stated to be its trust component of that character in a document that meets certain requirements.

Table of sections

Trust-level concepts

276-255    Meaning of determined trust component

276-260    Meaning of trust component

276-265    Rules for working out trust components--general rules

276-270    Rules for working out trust components--allocation of deductions

Trust-level concepts



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