Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)

Schedule 5   Corporate collective investment vehicles: tax framework

Part 2   Consequential amendments

Income Tax Assessment Act 1997

13   Subsection 995-1(1) (at the end of the definition of member)

Add:

; and (f) in relation to a *sub-fund of a *CCIV - means a person who is, under subsection 1222Q(3) of the Corporations Act 2001, a member of the sub-fund.