Tax Laws Amendment (Election Commitments No. 1) Act 2008 (32 of 2008)
Schedule 1 Distributions of managed investment trust income to foreign residents
Part 3 Consequential amendments
Income Tax Assessment Act 1997
12 Section 11-55 (table item headed "foreign aspects of income taxation")
Before:
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superannuation fund, foreign, interest and dividend income of |
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insert:
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managed investment trust withholding tax, amount subject to |
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