Section 5
Amendment of section 6
ActIn forceProvision 5 of 19
Section 5
Subsection 6(1) of the principal Act is amended—
(a)
in paragraph (h) by substituting for the full stop at the end of that paragraph a semicolon; and
(b)
by inserting after paragraph (h) the following paragraph:
“(i) subject to section 109d but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a non-resident unit holder which consists of income distributed by the unit trust referred to in section 61a at the appropriate rate as specified under Part X of Schedule 1.”.