Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 8 Family trusts
Income Tax Assessment Act 1936
9 After subsection 272-90(3) in Schedule 2F
Insert:
Trust with same primary individual
(3A) A trust with the same primary individual specified in its family trust election is a member of the primary individual's family group in relation to the conferral or distribution.
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