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

Schedule 9   Definitions

Income Tax Assessment Act 1997

12   Subsection 995-1(1)

Insert:

over , of a particular character, has the meaning given by section 276-345.

post-AMMA actual payment has the meaning given by section 12A-210 in Schedule 1 to the Taxation Administration Act 1953.

pre-AMMA actual payment has the meaning given by section 12A-210 in Schedule 1 to the Taxation Administration Act 1953.

rounding adjustment deficit has the meaning given by section 276-310.

rounding adjustment surplus has the meaning given by section 276-315.

trust component , of a particular character, has the meaning given by sections 276-260.

trust component deficit , of a particular character, has the meaning given by sections 276-320.

under , of a particular character, has the meaning given by section 276-345.

withholding MIT has the meaning given by section 12-383 in Schedule 1 to the Taxation Administration Act 1953.