Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 24AZ

Meaning of period and prescribed excluded STB

                   In this Subdivision:

"period" means any of the periods into which the cessation year is divided under section 165-45 of the Income Tax Assessment Act 1997 .

"prescribed excluded STB " means an STB that is an excluded STB as a result of regulations made for the purposes of paragraph (a) of the definition of excluded STB in section 24AT.


 


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