Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 9 Non-resident trustee beneficiaries
Income Tax Assessment Act 1936
6 After paragraph 99B(2)(b)
Insert:
(ba) an amount that is non-assessable non-exempt income of the beneficiary because of section 802-17 of the Income Tax Assessment Act 1997;
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