Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)

Schedule 9   Non-resident trustee beneficiaries

Income Tax Assessment Act 1936

3   Paragraph 98A(2)(a)

After “trust estate”, insert “(including, for a beneficiary that is a company, any tax paid in respect of that interest because of section 115-220 of the Income Tax Assessment Act 1997)”.