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

9   Subsection 995-1(1)

Insert:

IMR widely held entity has the meaning given by sections 842-230 and 842-240.

independent Australian fund manager has the meaning given by section 842-245.