Tax Laws Amendment (Investment Manager Regime) Act 2012 (126 of 2012)

Schedule 1   Investment manager regime

Income Tax Assessment Act 1997

11   Subsection 995-1(1)

Insert:

non-IMR net income has the meaning given by subsection 842-260(1).

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).