The object of this Subdivision is to set out rules relating to the following:
(a) the determination of attributable taxpayer status (section 102AAT);
(b) the calculation of the attributable income of a trust estate (sections 102AAU to 102AAZC (inclusive));
(c) the inclusion of amounts in assessable income (sections 102AAZD, 102AAZE and 102AAZF);
(d) the keeping of associated records (section 102AAZG).