Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 9 Non-resident trustee beneficiaries
Income Tax Assessment Act 1936
12 At the end of section 100
(3) However, an amount of tax is not to be deducted under subsection (2) from the income tax assessed against a beneficiary to the extent that the amount is deducted under section 98B from the income tax assessed against the beneficiary.