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
6 Subsection 995-1(1)
Repeal the following definitions:
(a) definition of IMR capital gain ;
(b) definition of IMR capital loss ;
(c) definition of IMR deduction .
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