Commonwealth Consolidated Acts

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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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