Commonwealth Numbered Acts

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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 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. 


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