Document ID: chunk:federal_register_of_legislation:C2014C00710:clause:6_190
Version: federal_register_of_legislation:C2014C00710
Segment Type: clause
Provision Reference: sch 6 cl 190
Character Range: 129649–130125

190  After subitem 7(1) of Schedule 5
Insert:
(1A) Without limiting subitem (1), this item also applies for the purposes of Division 275 of the Income Tax Assessment Act 1997 (Australian managed investment trusts) if:
 (a) apart from this item, a trust is not a managed investment trust in relation to an income year; and
 (b) the income year is the 2008‑09 or 2009‑10 income year.

Part 24—Equivalent foreign collective investment vehicles

Taxation Administration Act 1953