Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)

Schedule 9   Definitions

Income Tax Assessment Act 1997

11   Subsection 995-1(1) (definition of non-arm's length income)

Repeal the definition, substitute:

non-arm's length income has the meaning given by sections 295-550 and 275-610.