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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 276.700
Application of Subdivision to MIT that becomes AMIT
This Subdivision applies if:
(a) a managed investment trust becomes an AMIT for the
starting income year; and
(b) the trust existed in an earlier income year (the base year
); and
(c) the trust is an AMIT for an income year (the discovery year
) that is the starting income year or a later income year.
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