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

Income Tax Assessment Act 1997

50   Subsection 275-110(2)

Omit "paragraph (1)(b)", substitute "subsection (1)".


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).