Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)

Schedule 6   Consequential amendments

Income Tax Assessment Act 1936

17   At the end of subsection 251S(1)

Add:

; and (d) if the trustee of an AMIT is required to be assessed in pursuance of subsection 276-405(2) of the Income Tax Assessment Act 1997 in respect of an amount mentioned in that subsection - that amount; and

(e) if the trustee of an AMIT is required to be assessed in pursuance of subsection 276-415(2) of the Income Tax Assessment Act 1997 in respect of an amount mentioned in that subsection - that amount; and

(f) if the trustee of an AMIT is required to be assessed in pursuance of subsection 276-420(2) of the Income Tax Assessment Act 1997 in respect of an amount mentioned in that subsection - that amount.


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