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    <title>Amendment of section 115TF.</title>
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    <description>Amends section 115TF by substituting the term specified person for &quot;trust or institution&quot; in the marginal heading and in subsection (1), and inserts an Explanation defining specified person with the same meaning as assigned in clause (iia) of the Explanation to section 115TD, thereby linking the operative definition by cross-reference.</description>
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      <description>Amends section 115TF by substituting the term specified person for &quot;trust or institution&quot; in the marginal heading and in subsection (1), and inserts an Explanation defining specified person with the same meaning as assigned in clause (iia) of the Explanation to section 115TD, thereby linking the operative definition by cross-reference.</description>
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