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

175   Paragraph 855-40(6)(b)

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).