Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 5 20% tracing rule and repeal of Division 6B
Part 3 Amendments consequential on the repeal of Division 6B
Income Tax Assessment Act 1936
17 Sub-subparagraph 102R(1)(a)(iv)(B)
Omit "income; and", substitute "income; or".