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
8 Section 9-1 (after table item 3)
Insert:
|
3A |
A company that is a corporate collective investment vehicle (CCIV) |
Subdivision 195-C |
|
3B |
The trustee of an attribution managed investment trust (AMIT) |
sections 276-405 to 276-425 |