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.
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