Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)

Schedule 4   Franking credits, franking debits and the intercorporate dividend rebate

Income Tax Assessment Act 1936

24   At the end of subsection 272-87(2) of Schedule 2F

Add:

; or (g) persons in the group are the only persons who, under the terms of the trust, can obtain the beneficial enjoyment of the income and capital of the trust.