Superannuation Legislation Amendment Act (No. 2) 1999 (96 of 1999)
Schedule 2 Non-arm's length trust distributions etc. to superannuation and similar funds
Income Tax Assessment Act 1936
1 Subsection 273(4)
After “dividend to which subsection (2) applies”, insert “or income derived by the entity in the capacity of beneficiary of a trust estate”.
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