Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 11 Retained cost base assets
1 Division 1 - Cash management trusts
Income Tax Assessment Act 1997
122 Subsection 995-1(1)
Insert:
cash management trust means a trust that satisfies these requirements:
(a) the trust is of a kind commonly known as a cash management trust;
(b) each unit in the trust carries the same rights as every other unit in the trust.