Tax Laws Amendment (2010 Measures No. 2) Act 2010 (75 of 2010)
Schedule 2 Extending the TFN withholding arrangements to closely held trusts, including family trusts
Part 1 Main amendments
Taxation Administration Act 1953
23 At the end of paragraph 18-65(3)(d) in Schedule 1
Add:
(v) section 12-175 or 12-180 (Payment of income of closely held trust where TFN not quoted); and