Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 9 Definitions
Income Tax Assessment Act 1997
11 Subsection 995-1(1) (definition of non-arm's length income)
Repeal the definition, substitute:
non-arm's length income has the meaning given by sections 295-550 and 275-610.