Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102aaw
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AAW
Character Range: 766945–767688

102AAW  Certain provisions to be disregarded in calculating attributable income
 (1) For the purpose of applying this Act in calculating the attributable income of a trust estate, sections 23AI, 128D, 456, 457, and 459A of this Act and section 802‑15 of the Income Tax Assessment Act 1997 are to be disregarded.
 (2) For the purpose of applying this Act in calculating the attributable income of a trust estate:
 (aa) Division 230 of the Income Tax Assessment Act 1997; and
 (a) Division 974 of the Income Tax Assessment Act 1997; and
 (b) the operation of any provision of this Act to the extent to which that operation depends on an expression whose meaning is given by a Division mentioned in paragraph (aa) or (a);
are to be disregarded.