Income Tax (Transitional Provisions) Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-25
-
PARTICULAR KINDS OF TRUSTS
Division 276
-
Attribution managed investment trusts
Subdivision 276-A
-
Application
SECTION 276-5
276-5
Application of Division 276
Division 276 of the Income Tax Assessment Act 1997 as inserted in that Act by the Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (the amending Act ) applies as set out in subitem 1(1) of Schedule 8 to the amending Act.
View history note
Hide history noteDivision 276 of the Income Tax Assessment Act 1997 as inserted in that Act by the Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (the amending Act ) applies as set out in subitem 1(1) of Schedule 8 to the amending Act.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.