Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 2   Amendments to improve the readability of section 78 of the Principal Act (which deals with deductions for gifts, pensions etc.)

Subdivision B   Consequential amendments

12   Non-resident family trusts

Section 328 of the Principal Act is amended by omitting from subsection (5) "paragraph 78 (1) (a)" and substituting "subsection 78 (4) or (5)".