Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)

Schedule 5   20% tracing rule and repeal of Division 6B

Part 3   Amendments consequential on the repeal of Division 6B

Income Tax Assessment Act 1997

65   Subsection 995-1(1) (paragraph (c) of the definition of Australian corporate tax entity)

Omit "a *corporate unit trust or".