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

Schedule 9   Definitions

Income Tax Assessment Act 1997

2   Subsection 995-1(1) (after paragraph (a) of the definition of amount required to be withheld)


(aaa) the amount that Division 12A in that Schedule requires the entity to pay to the Commissioner in respect of the payment; or