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
42 Subsection 995-1(1)
Insert:
resident unit trust :
(a) for a *corporate unit trusthas the meaning given by section 102H of the Income Tax Assessment Act 1936; and
(b) for a *public trading trusthas the meaning given by section 102Q of the Income Tax Assessment Act 1936.
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