Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)
Schedule 2 Interim changes to the taxation of trust income
Part 2 Consequential amendments
Income Tax Assessment Act 1936
38 Subsection 100(2)
After subsection (1) or (1A) applies, insert (or a beneficiary under a legal disability whose assessable income is increased as a result of Subdivision 115-C or 207-B of the Income Tax Assessment Act 1997).