Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 9 Non-resident trustee beneficiaries
Income Tax Assessment Act 1997
16 Subparagraphs 115-215(2)(b)(ii) and (iii)
Repeal the subparagraphs, substitute:
(ii) under subsection 98A(1) or (3) of that Act; or
(iii) under section 100 of that Act.
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