Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)

Schedule 6   Consequential amendments

Income Tax Assessment Act 1936

20   At the end of subsection 272-105(1) in Schedule 2F


A trust is also a widely held unit trust if it is an AMIT (including an AMIT arising from the operation of section 276-20 (Trust with classes of interests - each class treated as separate AMIT)).