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
Taxation Administration Act 1953
5 Subparagraph 12-175(1)(c)(ii) in Schedule 1
Omit ", disregarding paragraphs (c), (d) and (e) of the definition of excluded trust in subsection (4) of that section".
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