Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 4   Company losses

Part 3   Shares held by certain entities

Income Tax Assessment Act 1997

56   At the end of subsection 165-202(1)

Add:

; (h) a *complying superannuation fund;

(i) a superannuation fund that is established in a foreign country and is regulated under a *foreign law;

(j) a *complying approved deposit fund;

(k) a *special company;

(l) a *managed investment scheme.