Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 716.75

    Sections   716 - 80 to 716 - 100 apply if, apart from this Part:

  (a)   an amount would be included in an entity's assessable income for an income year under section   92 (about income and deductions of partner) of the Income Tax Assessment Act 1936 in respect of a partnership; or

  (b)   an entity could deduct an amount for an income year under section   92 of that Act in respect of a partnership; or

  (c)   an amount would be included in an entity's assessable income for an income year under section   97 (Beneficiary of a trust estate who is not under a legal disability) of that Act in respect of a trust; or

  (d)   an amount would be included in an entity's assessable income for an income year under section   98A (Non - resident beneficiaries assessable in respect of certain income) of that Act in respect of a trust.