Pt 2-1 inserted by No 121 of 1997.
Div 15 inserted by No 121 of 1997.
The amount is included for the income year for which the entity that paid the amount can or has claimed a deduction for it (disregarding subsection
S 15-46 inserted by
No 79 of 2007
, s 3 and Sch 8 item 15, applicable to amounts paid by a participant under a forestry managed investment scheme on or after 1 July 2007. However, the amendment does not apply if any other amounts were paid by the participant or any other participant under the scheme before 1 July 2007.