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

Schedule 9   Definitions

Income Tax Assessment Act 1997

7   Subsection 995-1(1) (at the end of the definition of income tax law)

Add:

; or (f) tax payable in accordance with subsection 276-340(2), 276-410(2), 276-425(2) or 276-820(6) (AMIT offset taxation).