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

7   Subsection 995-1(1)

Insert:

IMR entity has the meaning given by section 842-220.

IMR financial arrangement has the meaning given by section 842-225.