Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 9 Definitions
Income Tax Assessment Act 1997
3 Subsection 995-1(1) (after paragraph (a) of the definition of amount withheld)
Insert:
(aaa) an amount that the entity paid to the Commissioner under Division 12A in that Schedule in respect of the payment; or
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