Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102 (pt 2/2)
Character Range: 700675–701344

that net income as is not covered by paragraph (a) and represents an amount included in the assessable income of any taxpayer under section 102AAZD.
 (3) Where this section is applied to the assessment of the income of a trust estate or part thereof derived in the year of income, no beneficiary shall be assessed in his or her individual capacity in respect of his or her individual interest in the income or part to which this section has been so applied, and the trustee shall not be assessed in respect of that income or part otherwise than under this section.

Division 6AAA—Special provisions relating to non‑resident trust estates etc.

Subdivision A—Preliminary