Statute Update (Smaller Government) Act 2018 (4 of 2018)

Schedule 6   Development Allowance Authority

Part 2   Other amendments

Income Tax Assessment Act 1997

16   Paragraph 104-71(3)(a)

Repeal the paragraph, substitute:

(a) an amount that is not included in the assessable income of an entity because of section 124ZM or 124ZN (which exempt income arising from *shares in a *PDF) of the Income Tax Assessment Act 1936; or