Taxation Administration Amendment Regulations 2010 (No. 2) (188 of 2010)
4 Application
The amendments made by Schedule 1 apply in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Taxation Administration Act 1953) made in respect of the net income of a trust that was derived on or after 1 July 2010.
Schedule 1 Amendments
(regulation 3)
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