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
32 Section 102UP
Omit "ultimate" (wherever occurring), substitute "trustee".
Note: The heading to section 102UP is altered by omitting " ultimate " and substituting " trustee ".
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