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

14   Subsection 995-1(1)

Insert:

referable : a *share in a *CCIV is referable to a *sub-fund of the CCIV if it is so referable under subsection 1230(1) of the Corporations Act 2001.

retail CCIV has the meaning given by subsection 1222J(1) of the Corporations Act 2001.

sub-fund , of a *CCIV, has the meaning given by subsection 1222Q(1) of the Corporations Act 2001.