Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 5 20% tracing rule and repeal of Division 6B
Part 3 Amendments consequential on the repeal of Division 6B
Income Tax Assessment Act 1997
67 Subsection 995-1(1) (definition of resident unit trust)
Repeal the definition, substitute:
resident unit trust has the meaning given by section 102Q of the Income Tax Assessment Act 1936.
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