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
21 Subsection 995-1(1)
Insert:
managed investment trust withholding tax means income tax payable under:
(a) Subdivision 840-M of this Act; or
(b) Subdivision 840-M of the Income Tax (Transitional Provisions) Act 1997.
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