Treasury Laws Amendment (2018 Measures No. 2) Act 2020 (8 of 2020)
Schedule 2 Innovation measures
Part 4 Public trading trusts
Income Tax Assessment Act 1936
18 At the end of section 102R
Add:
(5) In determining whether a unit trust is a public trading trust under this section, disregard any interest that the trust has that is disregarded under subsection 275-10(4A) of the Income Tax Assessment Act 1997.
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