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INCOME TAX ASSESSMENT ACT 1997 - SECT 719.45 Application of sections 703 - 20 and 703 - 25

INCOME TAX ASSESSMENT ACT 1997 - SECT 719.45

Application of sections 703 - 20 and 703 - 25

  (1)   For the purposes of this Division, if an item in section   703 - 20 refers to an income year, an entity is covered by that item at a particular time if, and only if, that time is in that income year.

  (2)   For the purposes of this Division, if a condition in item   1, 2 or 3 of the table in section   703 - 25 refers to an income year, an entity meets that condition at a particular time if, and only if, that time is in that income year.

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