Income Tax (Managed Investment Trust Withholding Tax) Amendment Act 2012 (96 of 2012)

Schedule 1  

Income Tax (Managed Investment Trust Withholding Tax) Act 2008

1   Subparagraph 4(1)(a)(ii)

Repeal the subparagraph, substitute:

(ii) 7.5% for fund payments in relation to later income years starting before 1 July 2012; or

(iii) 15% for fund payments in relation to later income years starting on or after 1 July 2012; or