Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (162 of 2015)

Schedule 4   Third party reporting

Part 2   Other amendments

Income Tax Assessment Act 1997

2   Subsection 995-1(1)

Insert:

ASIC means the Australian Securities and Investments Commission.

Australian financial market means a financial market (within the meaning of Chapter 7 of the Corporations Act 2001) operating under an Australian market licence granted under subsection 795B(1) of that Act.

market integrity rules means rules made under section 798G of the Corporations Act 2001.