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

15   At the end of paragraph 118-12(2)(a)

Add:

(viii) section 840-815 (foreign residents - final withholding tax on managed investment trust income); or