Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 10 Streamlining concessions for Australian films and Australian film production
Part 3 Repeal of Divisions 10B and 10BA
Income Tax Assessment Act 1997
82 Subsection 995-1(1) (definition of film licensed investment company )
Repeal the definition, substitute:
film licensed investment company means a company that has been granted a licence to raise concessional capital under the Film Licensed Investment Company Act 2005 (whether or not the licence has ceased to be in force).
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