Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 10 Distributions to foreign residents from managed investment trusts
Part 2 Consequential amendments
Income Tax Assessment Act 1997
12 Subsection 995-1(1)
Insert:
intermediary has the meaning given by section 12-405 in Schedule 1 to the Taxation Administration Act 1953.
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