Document ID: chunk:federal_register_of_legislation:C2016C00523:clause:2_100ab:p2
Version: federal_register_of_legislation:C2016C00523
Segment Type: clause
Provision Reference: sch 2 cl 100AB (pt 2/2)
Character Range: 26185–27125

the extent to which the exempt entity actually received distributions from the trust estate in respect of the year of income;
 (d) the extent to which other beneficiaries of the trust estate were entitled to receive distributions of, or otherwise benefit from, amounts representing the adjusted net income of the trust estate;
 (e) any other matters that the Commissioner considers relevant.
 (7) If subsection (2) applies, for the purposes of any application of section 99A in relation to the trust estate in relation to the relevant year of income, treat the trust estate as a resident trust estate.
 (8) This section does not apply in relation to a trust estate that:
 (a) is a managed investment trust (within the meaning of the Income Tax Assessment Act 1997) in relation to a year of income; or
 (b) is treated in the same way as a managed investment trust in relation to a year of income for the purposes of Division 275 of that Act.