Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 9 Definitions
Income Tax Assessment Act 1997
12 Subsection 995-1(1)
Insert:
over , of a particular character, has the meaning given by section 276-345.
post-AMMA actual payment has the meaning given by section 12A-210 in Schedule 1 to the Taxation Administration Act 1953.
pre-AMMA actual payment has the meaning given by section 12A-210 in Schedule 1 to the Taxation Administration Act 1953.
rounding adjustment deficit has the meaning given by section 276-310.
rounding adjustment surplus has the meaning given by section 276-315.
trust component , of a particular character, has the meaning given by sections 276-260.
trust component deficit , of a particular character, has the meaning given by sections 276-320.
under , of a particular character, has the meaning given by section 276-345.
withholding MIT has the meaning given by section 12-383 in Schedule 1 to the Taxation Administration Act 1953.
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).
