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

Schedule 9   Definitions

Income Tax Assessment Act 1997

3   Subsection 995-1(1) (after paragraph (a) of the definition of amount withheld)

Insert:

(aaa) an amount that the entity paid to the Commissioner under Division 12A in that Schedule in respect of the payment; or