INCOME TAX ASSESSMENT ACT 1997 - SECT 28.10 Application of Division 28
INCOME TAX ASSESSMENT ACT 1997 - SECT 28.10
Application of Division 28(1) This Division applies to an individual.
(2) It also applies to a partnership that includes at least one individual, as if the partnership were an individual.
(3) It does not apply to any other entity.