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
26 Subsection 995-1(1) (after paragraph (a) of the definition of share )
Insert:
(aa) of a *capital gain has the meaning given by section 115-227; and
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