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INCOME TAX ASSESSMENT ACT 1936 - SECT 124ZS Definitions

INCOME TAX ASSESSMENT ACT 1936 - SECT 124ZS

Definitions

    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 .

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