Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 5 20% tracing rule and repeal of Division 6B
Part 3 Amendments consequential on the repeal of Division 6B
Development Allowance Authority Act 1992
4 Subparagraph 93I(2)(a)(ii)
Omit "a corporate unit trust (within the meaning of section 102J of the Tax Act), or".
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