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
8
Subsection 995-1(1)
Repeal the following definitions:
(a) definition of
IMR foreign fund
;
(b) definition of
IMR income
.