Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012 (185 of 2012)
Schedule 1
Taxation Administration Act 1953
8 At the end of section 12-375 in Schedule 1
Add:
A managed investment trust is a clean building managed investment trust if it is a managed investment trust that holds one or more clean buildings and does not derive assessable income from any other taxable Australian property (other than certain assets that are reasonably incidental to a clean building).
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