Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 6   Exploration development incentive

Part 2   Other amendments

Income Tax Assessment Act 1997

22   Subsection 995-1(1)

Insert:

annual investment income report means a report, relating to *Part VA investments, that an entity is required to give to the Commissioner, in respect of a *financial year, under the regulations made under the Income Tax Assessment Act 1936.