Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 8   Family trusts

Income Tax Assessment Act 1936

7   At the end of section 272-85 in Schedule 2F

Add:

(8) For the purposes of subsection (7) disregard an election that has been revoked under subsection (5A) or (5B).