Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)
Schedule 5 Corporate collective investment vehicles: tax framework
Part 1 Main amendments
Income Tax Assessment Act 1997
2 Subsection 703-20(2) (after table item 3)
Insert:
|
4 |
A company |
The company is a *CCIV at any time during the income year |