House of Representatives

Tax Laws Amendment (Investment Manager Regime) Bill 2012

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

[F1]
A non-portfolio interest is where the investor has 10 per cent or greater equity interest in the underlying entity.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).