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

Schedule 5  

Part 26   Correction of references to chains of fixed trusts

Income Tax Assessment Act 1997

174   Subparagraph 855-40(2)(b)(ii)

Omit “a *chain of fixed trusts”, substitute “a *chain of trusts, each trust in which is a fixed trust”.