Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAA

    The object of this Division   is to set out rules relating to the following:

  (a)   the payment of interest on distributions from certain non - resident trust estates (Subdivision   B);

  (b)   the winding - up of certain non - resident trust estates in existence on 12   April 1989 (Subdivision   C);

  (c)   an accruals system of taxation of certain non - resident trust estates (Subdivision   D).