Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 20   Definitions mainly relevant to Subdivision 165-F of the Income Tax Assessment Act 1997

Income Tax Assessment Act 1997

112   Subparagraph 165-215(2)(b)(i)

Omit “fixed trust”, substitute “*fixed trust”.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).