Income Tax Assessment Act 1997
Part 3-3 inserted by No 46 of 1998.
Div 125 inserted by No 90 of 2002.
Subdiv 125-D heading substituted by No 53 of 2016, s 3 and Sch 5 item 38, applicable to assessments for income years starting on or after 1 July 2016. For transitional provision, see note under s 295-173 . The heading formerly read:
Subdivision 125-D - Corporate unit trusts and public trading trusts
Subdiv 125-D inserted by No 90 of 2002.
This Division applies to corporate unit trusts and public trading trusts as if they were companies.
S 125-225 inserted by No 90 of 2002.
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