Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 6
Part 23 Definition of managed investment trust
Tax Laws Amendment (2010 Measures No. 3) Act 2010
190 After subitem 7(1) of Schedule 5
Insert:
(1A) Without limiting subitem (1), this item also applies for the purposes of Division 275 of the Income Tax Assessment Act 1997 (Australian managed investment trusts) if:
(a) apart from this item, a trust is not a managed investment trust in relation to an income year; and
(b) the income year is the 2008-09 or 2009-10 income year.
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).
