Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)
Schedule 4 Extending anti-avoidance rules for circular trust distributions
Income Tax Assessment Act 1936
2 Subsection 102UC(4) (paragraphs (c), (d) and (e) of the definition of excluded trust)
Repeal the paragraphs.
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