Income Tax Rates Amendment (Managed Investment Trusts) Act 2016 (49 of 2016)
Schedule 1
Amendments
Income Tax Rates Act 1986
10
After subsection 12(6)
Insert:
(6A) The rate of tax payable by a trustee under paragraph 276-105(2)(a) of the Income Tax Assessment Act 1997 is as set out in Schedule 10A.