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
17 Section 102UJ
Repeal the section, substitute:
102UJ Extended concept of present entitlement to capital of a trust
For the purposes of this Division, section 95A applies in relation to capital of a trust in the same way as it applies to income of the trust.
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