Income Tax Rates Amendment (Managed Investment Trusts) Act 2016 (49 of 2016)

Schedule 1   Amendments

Income Tax Rates Act 1986

9   At the end of paragraph 5(b)

Add:

; or (v) a company in the capacity of a trustee of an AMIT, being a company that is liable to be assessed and to pay tax under paragraph 276-105(2)(b) or (c) of the Income Tax Assessment Act 1997.