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
142 Subsection 995-1(1)
Insert:
excepted trust has the meaning given by section 272-100 in Schedule 2F to the Income Tax Assessment Act 1936.
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).
