Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 2   Interim changes to the taxation of trust income

Part 2   Consequential amendments

Income Tax Assessment Act 1936

31   Paragraph 98A(2)(a)

Omit “(including, for a beneficiary that is a company, any tax paid in respect of that interest because of section 115-220 of the Income Tax Assessment Act 1997)”.