Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 11   Retained cost base assets

1   Division 1 - Cash management trusts

Income Tax Assessment Act 1997

122   Subsection 995-1(1)

Insert:

cash management trust means a trust that satisfies these requirements:

(a) the trust is of a kind commonly known as a cash management trust;

(b) each unit in the trust carries the same rights as every other unit in the trust.