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      <tech.01.02:FullReferenceText>Section 272-75  FAMILY TRUST  &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:FullReferenceText>Section 272-85  INTERPOSED ENTITY ELECTION Subsection 272-85(6B) The election commencement time is: Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
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      <tech.01.02:FullReferenceText>Section 272-75  FAMILY TRUST  &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:FullReferenceText>Subsection 272-80(3) Election to specify individual and certain information Section 272-80  FAMILY TRUST ELECTION &amp; SECTION 272-90  FAMILY GROUP Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:FullReferenceText>Subsection 272-80(3) Election to specify individual and certain information Section 272-80  FAMILY TRUST ELECTION &amp; SECTION 272-90  FAMILY GROUP Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:FullReferenceText>Section 272-75  FAMILY TRUST  &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:FullReferenceText>Subsection 272-80(3) Election to specify individual and certain information Section 272-80  FAMILY TRUST ELECTION &amp; SECTION 272-90  FAMILY GROUP Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:Sub-Section>272-80(3) Election to specify individual and certain information</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Subsection 272-80(3) Election to specify individual and certain information Section 272-80  FAMILY TRUST ELECTION &amp; SECTION 272-90  FAMILY GROUP Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:FullReferenceText>Section 272-75  FAMILY TRUST  &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:FullReferenceText>Division 271 - Family trust distribution tax Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936
Sections 272-75  FAMILY TRUST &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation  Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>271 - Family trust distribution tax</tech.01.02:Division>
      <tech.01.02:FullReferenceText>Division 271 - Family trust distribution tax Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936
Sections 272-75  FAMILY TRUST &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation  Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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    <link:reference xlink:type="resource" xlink:label="ref_DE816_230253" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE816" xlink:to="ref_DE816_230253"/>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-80  FAMILY TRUST ELECTION &amp; 272-90  FAMILY GROUP</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-80(3)</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Sections 272-80  FAMILY TRUST ELECTION &amp; 272-90  FAMILY GROUP Subsection 272-80(3) Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE27" xlink:to="ref_DE27_230206"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE27_230208" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Part>VA - TAX FILE NUMBERS</tech.01.02:Part>
      <tech.01.02:Division>2 - Issuing of tax file numbers</tech.01.02:Division>
      <tech.01.02:FullReferenceText>Division 2 - Issuing of tax file numbers Part VA - TAX FILE NUMBERS to the INCOME TAX ASSESSMENT Act 1936
Section 44. Issuing of tax file numbers Part 4.2  CONTRIBUTIONS Chapter 4  Higher Education Contribution Scheme to the HIGHER EDUCATION FUNDING Act 1988
Section 272-85  INTERPOSED ENTITY ELECTION Subsection 272-85(6B) The election commencement time is: Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE27" xlink:to="ref_DE27_230208"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE27_230232" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Part>VA - TAX FILE NUMBERS</tech.01.02:Part>
      <tech.01.02:Division>2 - Issuing of tax file numbers</tech.01.02:Division>
      <tech.01.02:FullReferenceText>Division 2 - Issuing of tax file numbers Part VA - TAX FILE NUMBERS to the INCOME TAX ASSESSMENT Act 1936
Section 44  ISSUING OF TAX FILE NUMBERS  Division 44  ISSUING OF TAX FILE NUMBERS Part 4.2 - CONTRIBUTIONS  Chapter 4 - HIGHER EDUCATION CONTRIBUTION SCHEME to the HIGHER EDUCATION FUNDING Act 1988
Sections 272-75  FAMILY TRUST &amp; 272-80  FAMILY TRUST ELECTION  Subdivision 272-D - Family trust etc. Division 272 - Interpretation  Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE27" xlink:to="ref_DE27_230232"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyid/pyid.02.00.data.xsd#DE26" xlink:label="loc_DE26"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE26_230189" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER)</tech.01.02:Act>
      <tech.01.02:ActYear>1999</tech.01.02:ActYear>
      <tech.01.02:Part>4 - RULES FOR INTERPRETING THIS ACT</tech.01.02:Part>
      <tech.01.02:Division>15 - The Dictionary</tech.01.02:Division>
      <tech.01.02:Section>41  DICTIONARY</tech.01.02:Section>
      <tech.01.02:FullReferenceText>Section 41  DICTIONARY Division 15 - The Dictionary Part 4 - RULES FOR INTERPRETING THIS ACT to the A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) Act 1999</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE26" xlink:to="ref_DE26_230189"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyin/pyin.02.05.data.xsd#DE817" xlink:label="loc_DE817"/>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-85  INTERPOSED ENTITY ELECTION</tech.01.02:Section>
      <tech.01.02:FullReferenceText>Section 272-85  INTERPOSED ENTITY ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE817" xlink:to="ref_DE817_230198"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE528" xlink:label="loc_DE528"/>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-80  FAMILY TRUST ELECTION</tech.01.02:Section>
      <tech.01.02:Sub-Section>Revocation cases 272-80(6) - 272-80(8)</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Section 272-80  FAMILY TRUST ELECTION Subsection Revocation cases 272-80(6) - 272-80(8) Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-85  INTERPOSED ENTITY ELECTION</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-85(6B) The election commencement time is:</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Section 272-85  INTERPOSED ENTITY ELECTION Subsection 272-85(6B) The election commencement time is: Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE528" xlink:to="ref_DE528_230218"/>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-80  FAMILY TRUST ELECTION &amp; SECTION 272-90  FAMILY GROUP</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-80(3) Election to specify individual and certain information</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Subsection 272-80(3) Election to specify individual and certain information Section 272-80  FAMILY TRUST ELECTION &amp; SECTION 272-90  FAMILY GROUP Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE528" xlink:to="ref_DE528_230231"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE528_230247" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-75  FAMILY TRUST  &amp; 272-80  FAMILY TRUST ELECTION</tech.01.02:Section>
      <tech.01.02:FullReferenceText>Section 272-75  FAMILY TRUST  &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE528" xlink:to="ref_DE528_230247"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE35" xlink:label="loc_DE35"/>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>271 - Family trust distribution tax</tech.01.02:Division>
      <tech.01.02:FullReferenceText>Division 271 - Family trust distribution tax Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936
Sections 272-75  FAMILY TRUST &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation  Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE35" xlink:to="ref_DE35_230248"/>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-85  INTERPOSED ENTITY ELECTION</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-85(6B) The election commencement time is:</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Section 272-85  INTERPOSED ENTITY ELECTION Subsection 272-85(6B) The election commencement time is: Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-85  INTERPOSED ENTITY ELECTION</tech.01.02:Section>
      <tech.01.02:FullReferenceText>Section 272-85  INTERPOSED ENTITY ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE385" xlink:to="ref_DE385_230212"/>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-75  FAMILY TRUST  &amp; 272-80  FAMILY TRUST ELECTION</tech.01.02:Section>
      <tech.01.02:FullReferenceText>Section 272-75  FAMILY TRUST  &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-80  FAMILY TRUST ELECTION</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-80(1) Nature of election, 272-80(4A) Earlier year may be the specified year , 272-80(5A) Variation cases, 272-80(5B) , 272-80(6B) Period to vary or revoke the election &amp; 272-80(8)</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Section 272-80  FAMILY TRUST ELECTION Subsection 272-80(1) Nature of election, 272-80(4A) Earlier year may be the specified year , 272-80(5A) Variation cases, 272-80(5B) , 272-80(6B) Period to vary or revoke the election &amp; 272-80(8) Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
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      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>271 - Family trust distribution tax</tech.01.02:Division>
      <tech.01.02:FullReferenceText>Division 271 - Family trust distribution tax Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>271 - Family trust distribution tax</tech.01.02:Division>
      <tech.01.02:FullReferenceText>Division 271 - Family trust distribution tax Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
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    <link:reference xlink:type="resource" xlink:label="ref_DE2501_230207" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-80  FAMILY TRUST ELECTION &amp; 272-90  FAMILY GROUP</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-80(3)</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Sections 272-80  FAMILY TRUST ELECTION &amp; 272-90  FAMILY GROUP Subsection 272-80(3) Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
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    <link:reference xlink:type="resource" xlink:label="ref_DE2501_230209" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-85  INTERPOSED ENTITY ELECTION</tech.01.02:Section>
      <tech.01.02:FullReferenceText>Section 272-85  INTERPOSED ENTITY ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE2501" xlink:to="ref_DE2501_230209"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE2501_230220" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-80  FAMILY TRUST ELECTION &amp; SECTION 272-90  FAMILY GROUP</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-80(3) Election to specify individual and certain information</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Subsection 272-80(3) Election to specify individual and certain information Section 272-80  FAMILY TRUST ELECTION &amp; SECTION 272-90  FAMILY GROUP Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE2501" xlink:to="ref_DE2501_230220"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE2501_230233" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-75  FAMILY TRUST  &amp; 272-80  FAMILY TRUST ELECTION</tech.01.02:Section>
      <tech.01.02:FullReferenceText>Section 272-75  FAMILY TRUST  &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE2501" xlink:to="ref_DE2501_230233"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE2502" xlink:label="loc_DE2502"/>
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      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>271 - Family trust distribution tax</tech.01.02:Division>
      <tech.01.02:FullReferenceText>Division 271 - Family trust distribution tax Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936
Sections 272-75  FAMILY TRUST &amp; 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation  Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
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    <link:reference xlink:type="resource" xlink:label="ref_DE2503_230202" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-80  FAMILY TRUST ELECTION &amp; 272-87  PASSING THE FAMILY CONTROL TEST</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-80(8), 272-80(5C), 272-80(10)</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Sections 272-80  FAMILY TRUST ELECTION &amp; 272-87  PASSING THE FAMILY CONTROL TEST Subsections 272-80(8), 272-80(5C), 272-80(10) Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
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    <link:reference xlink:type="resource" xlink:label="ref_DE2504_230203" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc</tech.01.02:Subdivision>
      <tech.01.02:Section>272-80  FAMILY TRUST ELECTION</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-80(6) Revocation cases, 272-80(7) How to vary or revoke the election &amp; 272-80(8)</tech.01.02:Sub-Section>
      <tech.01.02:Paragraph>272-80(6) (b)</tech.01.02:Paragraph>
      <tech.01.02:FullReferenceText>Paragraph 272-80(6) (b) Section 272-80  FAMILY TRUST ELECTION Subsection 272-80(6) Revocation cases, 272-80(7) How to vary or revoke the election &amp; 272-80(8) Subdivision 272-D - Family trust etc Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
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    <link:reference xlink:type="resource" xlink:label="ref_DE4066_230204" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-80  FAMILY TRUST ELECTION</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-80(8)</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Section 272-80  FAMILY TRUST ELECTION Subsection 272-80(8) Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
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    <link:reference xlink:type="resource" xlink:label="ref_DE2505_230205" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Act>INCOME TAX ASSESSMENT</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Schedule>2F - TRUST LOSSES AND OTHER DEDUCTIONS</tech.01.02:Schedule>
      <tech.01.02:Division>272 - Interpretation</tech.01.02:Division>
      <tech.01.02:Subdivision>272-D - Family trust etc.</tech.01.02:Subdivision>
      <tech.01.02:Section>272-80  FAMILY TRUST ELECTION</tech.01.02:Section>
      <tech.01.02:Sub-Section>272-80(2)  How election made, 272-80(6)  Revocation cases, 272-80(7) How to vary or revoke the election &amp; 272-80(8)</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>Subsections 272-80(2)  How election made, 272-80(6)  Revocation cases, 272-80(7) How to vary or revoke the election &amp; 272-80(8) Section 272-80  FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936</tech.01.02:FullReferenceText>
    </link:reference>
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