Document ID: chunk:federal_register_of_legislation:C2019C00124:clause:6_5
Version: federal_register_of_legislation:C2019C00124
Segment Type: clause
Provision Reference: sch 6 cl 5
Character Range: 170289–170799

5  Paragraph 98B(2)(c)
Repeal the paragraph, substitute:
 (c) the amount is reasonably attributable to:
 (i) an amount (the taxed net income) in respect of which the trustee of another trust estate is assessed and liable to pay tax (the subsection 98(4) tax) under subsection 98(4); or
 (ii) an amount (the taxed component) in respect of which the trustee of an AMIT is assessed and liable to pay tax (the paragraph 276‑105(2)(c) tax) because of paragraph 276‑105(2)(c) of the Income Tax Assessment Act 1997.