Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 276.800

What this Subdivision is about

If a trust ceases to be an AMIT, and discovers an under or over from an income year when it was an AMIT, the under or over will have taxation consequences for the trust in the discovery year.

Table of sections

Operative provisions

276 - 805   Application of Subdivision to former AMIT

276 - 810   Continue to work out trust components, unders, overs etc.

276 - 815   Effect of increase

276 - 820   Effect of decrease


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