Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)

Schedule 4   Extending anti-avoidance rules for circular trust distributions

Income Tax Assessment Act 1936

2   Subsection 102UC(4) (paragraphs (c), (d) and (e) of the definition of excluded trust)

Repeal the paragraphs.