House of Representatives

Tax Laws Amendment (2012 Measures No. 6) Bill 2012

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

For the purposes of this chapter, references to MITs include other trusts that are treated in the same way as MITs for the purposes of Division 275 of the ITAA 1997.

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