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

Schedule 9   Non-resident trustee beneficiaries

Income Tax Assessment Act 1997

16   Subparagraphs 115-215(2)(b)(ii) and (iii)

Repeal the subparagraphs, substitute:

(ii) under subsection 98A(1) or (3) of that Act; or

(iii) under section 100 of that Act.