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
Taxation Administration Act 1953
54 At the end of subsection 45-120(3) in Schedule 1
Add:
; and (c) which a penalty is applicable under section 12-415.
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