Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 7 Miscellaneous amendments
Part 1 Amendments commencing on the day after this Act receives the Royal Assent
Income Tax Assessment Act 1997
14 Section 13-1 (table item headed "trusts")
After:
|
trust income of beneficiary with legal disability |
100(2) |
insert:
|
trust income (modifications for special disability trusts) |
|