Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 7   Investment Manager Regime

Part 2   Other amendments

Income Tax Assessment Act 1997

10   Subsection 995-1(1)

Repeal the following definitions:

(a) definition of non-IMR Division 6E net income ;

(b) definition of non-IMR net capital gain ;

(c) definition of non-IMR net income ;

(d) definition of non-IMR partnership loss ;

(e) definition of non-IMR partnership net income ;

(f) definition of pre-2012 IMR capital gain ;

(g) definition of pre-2012 IMR income .