New Business Tax System (Imputation) Act 2002 (48 of 2002)

Schedule 2   Consequential amendments of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

42   Subsection 995-1(1)

Insert:

resident unit trust :

(a) for a *corporate unit trusthas the meaning given by section 102H of the Income Tax Assessment Act 1936; and

(b) for a *public trading trusthas the meaning given by section 102Q of the Income Tax Assessment Act 1936.