Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)

Schedule 5   Corporate collective investment vehicles: tax framework

Part 2   Consequential amendments

Income Tax Assessment Act 1997

12   Subsection 995-1(1)

Insert:

liability , of a *sub-fund of a *CCIV, means any of the liabilities of the sub-fund, ascertained in accordance with Subdivision C of Division 3 of Part 8B.5 of the Corporations Act 2001.