Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)

Schedule 4   CGT and foreign residents

Part 3   Consequential amendments

Income Tax Assessment Act 1997

105   Subsection 995-1(1)

Insert:

non-portfolio interest test : an interest held by an entity in another entity passes the non-portfolio interest test in the circumstances set out in section 960-195.