Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 3 Non-assessable non-exempt income
Income Tax Assessment Act 1936
45 Subparagraph 160AQZC(1)(c)(ii)
Repeal the subparagraph, substitute:
(ii) would have been included in the assessable income of the holder of the interest if paragraphs 320-37(1)(a) and (d) of the Income Tax Assessment Act 1997 had not been enacted;
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