Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 4 Franking credits, franking debits and the intercorporate dividend rebate
Income Tax Assessment Act 1936
24 At the end of subsection 272-87(2) of Schedule 2F
Add:
; or (g) persons in the group are the only persons who, under the terms of the trust, can obtain the beneficial enjoyment of the income and capital of the trust.
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