Tax Law Improvement Act 1997 (121 of 1997)
Schedule 3 Exempt income
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
47 Application of amendments of section 102M
The amendments made by items 45 and 46 apply for the purpose of determining whether a trust is a public trading trust or a public unit trust in relation to the 1997-98 income year or a later income year.
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