Tax Laws Amendment (Election Commitments No. 1) Act 2008 (32 of 2008)

Schedule 1   Distributions of managed investment trust income to foreign residents

Part 3   Consequential amendments

Income Tax Assessment Act 1997

16   Subsection 995-1(1)

Insert:

custodian has the meaning given by section 12-390 in Schedule 1 to the Taxation Administration Act 1953.