Income Tax Rates Amendment (Managed Investment Trusts) Act 2016 (49 of 2016)
Schedule 1 Amendments
Income Tax Rates Act 1986
5 At the end of paragraph 5(a)
Add:
(v) a person in the capacity of a trustee of an AMIT, being a person who is liable to be assessed and to pay tax under paragraph 276-105(2)(b) or (c) of the Income Tax Assessment Act 1997; or
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