Federal Register of Legislation
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
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. 5 May 2016 However, if that Schedule does not commence, the provisions do not commence at all.
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