Document ID: chunk:federal_register_of_legislation:C2025C00014:section:78a:p13
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 78A (pt 13/17)
Character Range: 449457–452690

Amounts covered by sovereign immunity exemption
99H Late payments
100 Beneficiary assessable in respect of certain trust income
100AA Failure to pay or notify present entitlement of exempt entity
100AB Adjusted Division 6 percentage exceeding benchmark percentage: present entitlement of exempt entity
100A Present entitlement arising from reimbursement agreement
101 Discretionary trusts
101A Income of deceased received after death
102 Revocable trusts
Division 6AAA—Special provisions relating to non‑resident trust estates etc.
Subdivision A—Preliminary
102AAA Object of Division
102AAB Interpretation
102AAC Each listed country and unlisted country to be treated as a separate foreign country
102AAD Subject to tax—application of subsection 324(2)
102AAE Listed country trust estates
102AAF Public unit trusts
102AAG When entity is in a position to control a trust estate
102AAH Non‑resident family trusts
102AAJ Transfer of property or services
102AAK Deemed transfers of property or services to trust estate
102AAL Division not to apply to transfers by trustees of deceased estates
Subdivision B—Payment of interest by taxpayer on distributions from certain non‑resident trust estates
102AAM Payment of interest by taxpayer on distributions from certain non‑resident trust estates
102AAN Collection etc. of interest
Subdivision D—Accruals system of taxation of certain non‑resident trust estates
102AAS Object of Subdivision
102AAT Accruals system of taxation—attributable taxpayer
102AAU Attributable income of a trust estate
102AAV Double tax agreements to be disregarded
102AAW Certain provisions to be disregarded in calculating attributable income
102AAY Modified application of trading stock provisions
102AAZ Modified application of depreciation provisions
102AAZB General modifications—CGT
102AAZBA Modified application of CGT—effect of certain changes of residence
102AAZC Modified application of loss provisions—pre‑1990‑91 losses
102AAZD Assessable income of attributable taxpayer to include attributable income of trust estate to which taxpayer has transferred property or services
102AAZE Accruals system of taxation does not apply to small amounts
102AAZF Only resident partners, beneficiaries etc. liable to be assessed as a result of attribution
102AAZG Keeping of records
Division 6AA—Income of certain children
102AA Interpretation
102AB Application of Division
102AC Persons to whom Division applies
102AD Taxable income to which Division applies
102AE Eligible assessable income
102AF Employment income and business income
102AG Trust income to which Division applies
102AGA Transfer of property as the result of a family breakdown
Division 6A—Alienation of income
102A Interpretation
102B Certain income transferred for short periods to be included in assessable income of transferor
102C Effect of certain transfers of rights to receive income from property
102CA Consideration in respect of transfer to be included in assessable income of transferor in certain cases
Division 6C—Income of certain public trading trusts
102M Interpretation
102MA Arrangements not covered
102MB Investing in land
102MC When trading business not carried on
102MD Exempt institution that is eligible for a refund not treated