Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6b:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6B (pt 2/2)
Character Range: 58939–59898

the amount of income as a beneficiary in a trust estate and the amount of income can be attributed, directly or indirectly, to income derived from that source or to an amount that is deemed, by any other application or applications of this subsection, to be an amount that is income derived from that source; or
 (b) if the income so derived is, by virtue of subsection (1), (1A) or (2), attributable to a dividend, passive income or interest income derived from that source.
 (3) Where a beneficiary in a trust estate is presently entitled to income of the trust estate, that income shall, for the purposes of this section, be deemed to be an amount of income derived by the person.
 (4) This section:
 (a) applies to a non‑share equity interest in the same way as it applies to a share; and
 (b) applies to an equity holder in the same way as it applies to a shareholder; and
 (c) applies to a non‑share dividend in the same way as it applies to a dividend.