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Sections 97, 98, 99 and 99A ITAA36 operate to assess the income of a trust estate. Provide a detailed explanation of the manner in

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Sections 97, 98, 99 and 99A ITAA36 operate to assess the income of a trust estate. Provide a detailed explanation of the manner in which each of these provisions operate. Ensure your answer includes references to any relevant case law and any ATO guidance.

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