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".