Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 5 20% tracing rule and repeal of Division 6B
Part 3 Amendments consequential on the repeal of Division 6B
Income Tax Assessment Act 1936
13 Section 102AAB (paragraph (b) of the definition of resident trust estate)
Omit "a corporate unit trust, or".