DownloadEmailPrint Back to browse View full documentView full document Previous section | Next section Tax Laws Amendment (Investment Manager Regime) Act 2012 (126 of 2012) Schedule 1 Investment manager regime Income Tax Assessment Act 1997 10 Subsection 995-1(1) Insert: non-IMR net capital gain has the meaning given by subsection 842-260(3). View full documentView full documentBack to top