Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)

Schedule 8   Ancillary funds

Part 1   Public ancillary funds

Division 1   Main amendment

Income Tax Assessment Act 1997

9   Subsection 995-1(1)

Insert:

public ancillary fund guidelines has the meaning given by section 426-103 in Schedule 1 to the Taxation Administration Act 1953.