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.


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).