Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)
PART 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 2 Amendments to improve the readability of section 78 of the Principal Act (which deals with deductions for gifts, pensions etc.)
Subdivision B Consequential amendments
12 Non-resident family trusts
Section 328 of the Principal Act is amended by omitting from subsection (5) "paragraph 78 (1) (a)" and substituting "subsection 78 (4) or (5)".
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