Income Tax Rates Amendment (Managed Investment Trusts) Act 2016 (49 of 2016)

Schedule 1   Amendments

Income Tax Rates Act 1986

5   At the end of paragraph 5(a)

Add:

(v) a person in the capacity of a trustee of an AMIT, being a person who is liable to be assessed and to pay tax under paragraph 276-105(2)(b) or (c) of the Income Tax Assessment Act 1997; or