New Business Tax System (Imputation) Act 2002 (48 of 2002)
Schedule 2 Consequential amendments of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
26 Subsection 995-1(1)
Insert:
net income :
(a) of a partnershiphas the same meaning as in Division 5 of Part III of the Income Tax Assessment Act 1936; and
(b) of a trusthas the same meaning as in Division 6 of Part III of that Act.
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