Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 8 Family trusts
Income Tax Assessment Act 1936
13 At the end of section 272-140 in Schedule 2F
Add:
(2) A reference in this Schedule to a person specified in a family trust election is a reference to:
(a) if the family trust election has not been varied - the person specified for the purposes of subsection 272-80(3); or
(b) if the family trust election has been varied - the person most recently specified under subsection 272-80(5A) or (5C).
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