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

Schedule 5  

Part 19   Nomination of controllers of discretionary trust

Income Tax Assessment Act 1997

92   Subsection 152-10(1A) (note 1)

Repeal the note, substitute:

Note 1: The meaning of connected with is affected by section 152-78.

Note 2: For determining whether an entity is a small business entity, see Subdivision 328-C (as affected by sections 152-48 and 152-78).