1Income Tax (Attribution Managed Investment Trusts—Offsets) Act 2016

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Income Tax (Attribution Managed Investment Trusts—Offsets) Act 2016

 

No. 48, 2016

 

 

 

 

 

An Act to impose tax in relation to amounts of a character relating to a tax offset, and for related purposes

 

 

 

Contents

1 Short title

2 Commencement

3 Imposition of tax

4 Rate of tax

 

View image in the official source

 

 

Income Tax (Attribution Managed Investment Trusts—Offsets) Act 2016

No. 48, 2016

 

 

 

An Act to impose tax in relation to amounts of a character relating to a tax offset, and for related purposes

[Assented to 5 May 2016]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Income Tax (Attribution Managed Investment Trusts—Offsets) Act 2016.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

• Commencement information
• Column 1 Column 2 Column 3
• Provisions Commencement Date/Details
• 1. Sections 1 and 2 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 5 May 2016
• 2. Sections 3 and 4 At the same time as Schedule 1 to the Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 commences.However, if that Schedule does not commence, the provisions do not commence at all. 5 May 2016