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
16 Subsection 995-1(1)
Insert:
custodian has the meaning given by section 12-390 in Schedule 1 to the Taxation Administration Act 1953.
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