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
22 Subsection 995-1(1) (paragraph (c) of the definition of withholding tax )
Repeal the paragraph, substitute:
(c) Division 840 (withholding taxes); or
(d) Subdivision 840-M of the Income Tax (Transitional Provisions) Act 1997 (managed investment trust amounts); or
(e) section 128B of the Income Tax Assessment Act 1936 (dividends, interest and royalties).
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