A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 11 PAYG withholding consequential amendments
Income Tax Assessment Act 1936
23 After subsection 102T(13)
Insert:
(13A) Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 applies in respect of units in a prescribed trust estate in the same way as it applies in respect of shares.
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