Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 4   Extension of interim streaming provisions for managed investment trusts

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

2   Subitem 51(6) of Schedule 2

Repeal the subitem, substitute:

(6) The amendments made by this Schedule do not apply to an assessment for an income year mentioned in paragraph (7)(c) unless the trustee of the entity makes a choice in accordance with subitem (7) in relation to the income year or an earlier income year.