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