Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)
Schedule 2 Interim changes to the taxation of trust income
Part 2 Consequential amendments
Income Tax Assessment Act 1997
45 Section 12-5 (table item headed "capital gains")
Omit:
|
beneficiary whose assessable income includes share of net income of trust with net capital gain |
115-215 |