Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 9
Non-resident trustee beneficiaries
Income Tax Assessment Act 1997
15
Section 13-1 (table item headed "trusts")
Before:
non-resident beneficiary |
98A(2)(a)
|
insert:
beneficiary in a foreign trust |
98B
|