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

Schedule 5  

Part 19   Nomination of controllers of discretionary trust

Income Tax Assessment Act 1997

91   Paragraph 152-10(1)(c) (note)

Repeal the note, substitute:

Note: For determining whether an entity is a small business entity, see Subdivision 328-C (as affected by sections 152-48 and 152-78).