Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-25 - PARTICULAR KINDS OF TRUSTS  

Division 276 - Australian managed investment trusts: attribution managed investment trusts  

Subdivision 276-K - Ceasing to be an AMIT  

Operative provisions

SECTION 276-805   276-805   Application of Subdivision to former AMIT  


This Subdivision applies if:


(a) a trust was an *AMIT for an income year; and


(b) the trust is not an AMIT for a later income year (the discovery year ).


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