Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 3 Withholding MITs and fund payments
Taxation Administration Act 1953
10 After subsection 12-405(1) in Schedule 1
(1A) This section applies to a trust that is not an *AMIT for an income year.
Note: For the definition of fund payment in respect of a trust that isan AMIT for an income year, see section 12A-110.