Document ID: chunk:federal_register_of_legislation:C2010C00576:clause:3_31
Version: federal_register_of_legislation:C2010C00576
Segment Type: clause
Provision Reference: sch 3 cl 31
Character Range: 43801–44374

31  At the end of subsection 97(1) (before the note)
Add:
 ; and (c) the non‑assessable non‑exempt income of the beneficiary shall include:
 (i) so much of the individual interest of the beneficiary in the non‑assessable non‑exempt income of the trust estate as is attributable to a period when the beneficiary was a resident; and
 (ii) so much of the individual interest of the beneficiary in the non‑assessable non‑exempt income of the trust estate as is attributable to a period when the beneficiary was not a resident and is also attributable to sources in Australia.