Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 9 Non-resident trustee beneficiaries
Income Tax Assessment Act 1936
10 At the end of subsection 100(1)
Add:
Note 2: An amount is not included in assessable income under this section to the extent that subsection 98A(3) already includes it: see subsection 98A(4).
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