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
9 Subsection 995-1(1)
Insert:
IMR widely held entity has the meaning given by sections 842-230 and 842-240.
independent Australian fund manager has the meaning given by section 842-245.
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