INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAZF Only resident partners, beneficiaries etc. liable to be assessed as a result of attribution
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.