Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 9 Definitions
Income Tax Assessment Act 1997
12 Subsection 995-1(1)
Insert:
over , of a particular character, has the meaning given by section 276-345.
post-AMMA actual payment has the meaning given by section 12A-210 in Schedule 1 to the Taxation Administration Act 1953.
pre-AMMA actual payment has the meaning given by section 12A-210 in Schedule 1 to the Taxation Administration Act 1953.
rounding adjustment deficit has the meaning given by section 276-310.
rounding adjustment surplus has the meaning given by section 276-315.
trust component , of a particular character, has the meaning given by sections 276-260.
trust component deficit , of a particular character, has the meaning given by sections 276-320.
under , of a particular character, has the meaning given by section 276-345.
withholding MIT has the meaning given by section 12-383 in Schedule 1 to the Taxation Administration Act 1953.