ITAA 1936 s 96B and 96C

Residency: foreign trust income - temporary resident

Section 99B: receipt of trust income not previously subject to tax

Income tax: entitlement to foreign tax credits under Division 18 of Part III of the Income Tax Assessment Act 1936 when foreign income is included in the net income of a trust estate

Assessability of distribution of interest income received by resident beneficiary of deceased estate from Canada