Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)
Schedule 2 Interim changes to the taxation of trust income
Part 1 Main amendments
Income Tax Assessment Act 1997
12 Section 115-230 (heading)
Repeal the heading, substitute:
115-230 Choice for resident trustee to be specifically entitled to capital gain
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).
