Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 2   Interim changes to the taxation of trust income

Part 1   Main amendments

Income Tax Assessment Act 1997

25   Subsection 995-1(1)

Insert:

adjusted Division 6 percentage , in relation to a trust estate, has the same meaning as in Division 6 of Part III of the Income Tax Assessment Act 1936.