Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 4   Trustee beneficiary reporting rules

Part 1   Main amendments

Income Tax Assessment Act 1936

25   Subsections 102UN(1) and (2)

Omit "ultimate", substitute "trustee".

Note: The heading to section 102UN is altered by omitting " ultimate " and substituting " trustee ".