Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 4   Trustee beneficiary reporting rules

Part 1   Main amendments

Income Tax Assessment Act 1936

13   Subsection 102UC(4) (at the end of the definition of excluded trust )

Add:

; or (c) a family trust; or

(d) a trust in relation to which an interposed entity election has been made and is in force in accordance with section 272-85 of Schedule 2F; or

(e) a trust that is covered by subsection 272-90(5) of Schedule 2F.