Treasury Laws Amendment (2018 Measures No. 5) Act 2019 (15 of 2019)
Schedule 1 AMIT technical amendments
Income Tax Assessment Act 1936
1 At the end of subsection 128B(1A)
Add:
Note: References in this section to amounts paid to a person may include amounts from an AMIT that, under section 12A-205 in Schedule 1 to the Taxation Administration Act 1953, are treated as payments to the person (from the trustee of the AMIT or a custodian).
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