Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 6 Consequential amendments
Income Tax Assessment Act 1997
23 After section 112-45
Insert:
112-46 Annual cost base adjustment for member's unit or interest in AMIT
|
Annual cost base adjustment for member's unit or interest in AMIT |
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|---|---|---|---|
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Item |
In this situation: |
Element affected: |
See section: |
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1 |
Annual cost base adjustment for member's unit or interest in AMIT |
The total cost base and reduced cost base |
104-107B |
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