Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)
Schedule 3 Miscellaneous amendments
Part 3 Amendments relating to instruments
Division 1 Amendments
Income Tax Assessment Act 1936
220 At the end of Division 1 of Part VA
Add:
202AB Declaration that an arrangement is, or is not, a unit trust
The Minister may, by legislative instrument, declare that an arrangement is, or is not, a unit trust for the purposes of the definition of that term in section 202A.
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