Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 26 Correction of references to chains of fixed trusts
Income Tax Assessment Act 1997
174 Subparagraph 855-40(2)(b)(ii)
Omit “a *chain of fixed trusts”, substitute “a *chain of trusts, each trust in which is a 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).
