Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)

Schedule 10   Distributions to foreign residents from managed investment trusts

Part 2   Consequential amendments

Income Tax Assessment Act 1997

12   Subsection 995-1(1)

Insert:

intermediary has the meaning given by section 12-405 in Schedule 1 to the Taxation Administration Act 1953.