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

26   Subsection 995-1(1) (after paragraph (a) of the definition of share )

Insert:

(aa) of a *capital gain has the meaning given by section 115-227; and