Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 4 Trustee beneficiary reporting rules
Part 1 Main amendments
Income Tax Assessment Act 1936
13 Subsection 102UC(4) (at the end of the definition of excluded trust )
Add:
; or (c) a family trust; or
(d) a trust in relation to which an interposed entity election has been made and is in force in accordance with section 272-85 of Schedule 2F; or
(e) a trust that is covered by subsection 272-90(5) of Schedule 2F.
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