Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 3 Non-assessable non-exempt income
Income Tax Assessment Act 1997
121 Section 208-130 (table item 5)
Omit "the distribution is not wholly *exempt income of the recipient", substitute "some part of the distribution is neither *exempt income nor *non-assessable non-exempt income of the recipient".