Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 7   Investment Manager Regime

Part 2   Other amendments

Income Tax Assessment Act 1997

6   Subsection 995-1(1)

Repeal the following definitions:

(a) definition of IMR capital gain ;

(b) definition of IMR capital loss ;

(c) definition of IMR deduction .