Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 2   Interim changes to the taxation of trust income

Part 1   Main amendments

Income Tax Assessment Act 1997

21   Subsection 207-50(5) (example)

Omit “The beneficiary is therefore allowed a tax offset of $30”, substitute “The beneficiary is also allowed a tax offset of $30”.