Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 3 Non-assessable non-exempt income
Income Tax Assessment Act 1997
117 Section 208-115 (table item 2)
Omit "the distribution is not wholly *exempt income of the entity", substitute "some part of the distribution is neither *exempt income nor *non-assessable non-exempt income of the entity".
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