Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102aas
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AAS
Character Range: 753991–754433

102AAS  Object of Subdivision
  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).