INCOME TAX ASSESSMENT ACT 1997 - SECT 900.5 Application of the requirements of Division 900
INCOME TAX ASSESSMENT ACT 1997 - SECT 900.5
Application of the requirements of Division 900(1) The requirements of this Division apply to an individual.
(2) They also apply to a partnership that includes at least one individual, as if the partnership were an individual.
(3) They do not apply to any other entity.