Overview Section 824 of ITA: Application of 20% rule to collective investment schemes
1432.This amendment adds words at the end of subsection (2) to provide clarification that the amounts in subsection (1) arise or accrue from the transaction referred to in subsection (2). These are the same words as are included in section 835Q(2) of ITA inserted by Part 1 of Schedule 6 to this Act (see the commentary on that Schedule).