Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102aazf
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AAZF
Character Range: 781210–781771

102AAZF  Only resident partners, beneficiaries etc. liable to be assessed as a result of attribution
  Section 460 applies to an amount included in the assessable income of a taxpayer under section 102AAZD in a corresponding way to the way in which section 460 applies to an amount included in the assessable income of a taxpayer under section 456 or 457 and, for the purposes of that corresponding application, references in sections 336, 338 and 460 to a Part X Australian resident are to be read as references to a resident within the meaning of section 6.