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

26   Subsection 102UO(1)

Omit "Ultimate", substitute "Trustee".

Note: The heading to section 102UO is altered by omitting " ultimate " and substituting " trustee ".