New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 15   Value shifting

Part 5   Dictionary amendments

Income Tax Assessment Act 1997

61   Subsection 995-1(1)

Insert:

non-complying approved deposit fund means a non-complying ADF as defined by subsection 267(1) of theIncome Tax Assessment Act 1936.