In this Subdivision:
"non-CGT assessable income" means an amount included in assessable income otherwise than under Part 3-1 or 3-3 (about CGT) of the Income Tax Assessment Act 1997 or Subdivision C of this Division.
"SME investment" means an investment other than an unregulated investment.
Note: SME stands for small and medium enterprises.
"unregulated investment" has the same meaning as in the Pooled Development Funds Act 1992 .