Document ID: chunk:federal_register_of_legislation:C2016A00050:clause:1_2
Version: federal_register_of_legislation:C2016A00050
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 2632–3651

2  At the end of section 6
Add:
 (4) The rate of levy payable by a person in the capacity of a trustee of an AMIT in respect of an amount mentioned in subsection 276‑405(2) of the Income Tax Assessment Act 1997, being an amount in respect of which the trustee is liable to be assessed pursuant to that subsection, is 2%.
 (5) The rate of levy payable by a person in the capacity of a trustee of an AMIT in respect of an amount mentioned in subsection 276‑415(2) of the Income Tax Assessment Act 1997, being an amount in respect of which the trustee is liable to be assessed pursuant to that subsection, is 2%.
 (6) The rate of levy payable by a person in the capacity of a trustee of an AMIT in respect of an amount mentioned in subsection 276‑420(2) of the Income Tax Assessment Act 1997, being an amount in respect of which the trustee is liable to be assessed pursuant to that subsection, is 2%.

[Minister's second reading speech made in—
House of Representatives on 3 December 2015
Senate on 4 May 2016]
(230/15)