Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 4   Trustee beneficiary reporting rules

Part 1   Main amendments

Income Tax Assessment Act 1936

32   Section 102UP

Omit "ultimate" (wherever occurring), substitute "trustee".

Note: The heading to section 102UP is altered by omitting " ultimate " and substituting " trustee ".