Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 20   Definitions mainly relevant to Subdivision 165-F of the Income Tax Assessment Act 1997

Income Tax Assessment Act 1997

142   Subsection 995-1(1)

Insert:

excepted trust has the meaning given by section 272-100 in Schedule 2F to the Income Tax Assessment Act 1936.