Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 7   Miscellaneous amendments

Part 1   Amendments commencing on the day after this Act receives the Royal Assent

Income Tax Assessment Act 1997

14   Section 13-1 (table item headed "trusts")

After:

trust income of beneficiary with legal disability

100(2)

insert:

trust income (modifications for special disability trusts)


95AB(5)

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