Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 3 Capital gains of testamentary trusts
Income Tax Assessment Act 1997
1 Before paragraph 103-25(3)(a)
Insert:
(aa) subsection 115-230(3) (relating to assessment of *capital gains of resident testamentary trusts) requires a trustee to make a choice by the time specified in subsection 115-230(5); and
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