Tax Laws Amendment (Election Commitments No. 1) Act 2008 (32 of 2008)

Schedule 1   Distributions of managed investment trust income to foreign residents

Part 3   Consequential amendments

Income Tax Assessment Act 1997

12   Section 11-55 (table item headed "foreign aspects of income taxation")

Before:

superannuation fund, foreign, interest and dividend income of


128B(3)(jb)

insert:

managed investment trust withholding tax, amount subject to


840-815

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