Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)
Schedule 2 Interim changes to the taxation of trust income
Part 2 Consequential amendments
Income Tax Assessment Act 1936
31 Paragraph 98A(2)(a)
Omit “(including, for a beneficiary that is a company, any tax paid in respect of that interest because of section 115-220 of the Income Tax Assessment Act 1997)”.
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