Tax Laws Amendment (2010 Measures No. 3) Act 2010 (90 of 2010)
Schedule 4 Special disability trusts
Income Tax Assessment Act 1997
5 Section 67-23 (before table item 5)
Insert:
|
3 |
*principal beneficiary of a *special disability trust |
the *tax offset available under subsection 95AB(5) of the Income Tax Assessment Act 1936 |