Treasury Laws Amendment (2018 Measures No. 5) Act 2019 (15 of 2019)
Schedule 1 AMIT technical amendments
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016
41 At the end of subitem 75(4) of Schedule 5
Add:
; and (c) the distribution is not made out of income derived in relation to the 2016-17 income year or a later income year.