Document ID: chunk:federal_register_of_legislation:C2024A00023:clause:2_4
Version: federal_register_of_legislation:C2024A00023
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 54312–55080

4                                                                            Subsections 350(6) and (7)                                                                                                           The subsections do not apply

Modification of TC direct control interest—trusts
 (5) For the purposes of this section, in working out whether the controlling entity holds a *TC direct control interest in a trust, apply subsection 820‑860(2) as if it also included the modifications of Part X of the Income Tax Assessment Act 1936 set out in the following table.

Modifications of provisions in Part X of the Income Tax Assessment Act 1936
Item                                                                         Provisions                 Modifications