Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 5 20% tracing rule and repeal of Division 6B
Part 3 Amendments consequential on the repeal of Division 6B
Income Tax Assessment Act 1997
31 Section 10-5 (table item headed "trusts")
Omit:
|
trustees' liability to tax |
98, 99, 99A, 102, 102K, 102S |
substitute:
|
trustees' liability to tax |
98, 99, 99A, 102, 102S |