Document ID: chunk:federal_register_of_legislation:C2025C00014:section:459a:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 459A (pt 2/2)
Character Range: 2112740–2113529

CFT and any interposed partnerships or trusts (or any combination thereof), to the section 456 to 459A amount referred to in subsection (1);
then the subsection (1) amount is reduced to the extent that the Commissioner considers it represents an assessed attributable amount or assessed attributable amounts.
 (3) A reference in subsection (1) to an Australian trust or in subsection (2) to a trust does not include a reference respectively to an Australian trust or a trust that is, in relation to the year of income concerned:
 (b) a public trading trust within the meaning of Division 6C of that Part; or
 (c) a complying superannuation fund, a non‑complying superannuation fund, a complying approved deposit fund, a non‑complying approved deposit fund or a pooled superannuation trust.