INCOME TAX ASSESSMENT ACT 1936 - SECT 24AO First way in which a body can be an STB
INCOME TAX ASSESSMENT ACT 1936 - SECT 24AO
First way in which a body can be an STB(a) it is a company limited solely by shares; and
(b) all the shares in it are beneficially owned by one or more government entities.
Note: For the definition of government entity see section 24AT.
Note that an excluded STB is not a government entity.