Federal Register of Legislation
Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012
No. 185, 2012
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Clean building managed investment trusts Income Tax Assessment Act 1997 Income Tax (Managed Investment Trust Withholding Tax) Act 2008 Taxation Administration Act 1953
Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012 No. 185, 2012
An Act to amend the law relating to taxation, and for related purposes
[Assented to 10 December 2012]
The Parliament of Australia enacts:
1 Short title This Act may be cited as the Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012.
2 Commencement This Act commences on the day this Act receives the Royal Assent.
3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Clean building managed investment trusts
Income Tax Assessment Act 1997
1 Subsection 995‑1(1) Insert: clean building has the meaning given by section 12‑430 in Schedule 1 to the Taxation Administration Act 1953.
2 Subsection 995‑1(1) Insert: clean building managed investment trust has the meaning given by section 12‑425 in Schedule 1 to the Taxation Administration Act 1953.
Income Tax (Managed Investment Trust Withholding Tax) Act 2008
3 After section 2 Insert:
2A Definitions In this Act: clean building managed investment trust has the same meaning as in the Income Tax Assessment Act 1997. entity has the same meaning as in the Income Tax Assessment Act 1997. fund payment has the same meaning as in the Income Tax Assessment Act 1997. income year has the same meaning as in the Income Tax Assessment Act 1997. information exchange country has the same meaning as in the Income Tax Assessment Act 1997.
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