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

Schedule 9   Non-resident trustee beneficiaries

Income Tax Assessment Act 1997

17   Section 115-220 (heading)

Repeal the heading, substitute:

115-220 Special rule for assessing trustee under paragraph 98(3)(b) of the Income Tax Assessment Act 1936