Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 9 Non-resident trustee beneficiaries
Income Tax Assessment Act 1936
3 Paragraph 98A(2)(a)
After “trust estate”, insert “(including, for a beneficiary that is a company, any tax paid in respect of that interest because of section 115-220 of the Income Tax Assessment Act 1997)”.
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