Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)

Schedule 8   Ancillary funds

Part 1   Public ancillary funds

Division 1   Main amendment

Income Tax Assessment Act 1997

7   Subsection 995-1(1)

Insert:

ancillary fund means:

(a) a *public ancillary fund; or

(b) a *private ancillary fund.