Western Australian Consolidated Acts

LOANS (CO-OPERATIVE COMPANIES) ACT 2004 - SECT 3

3 .         Terms used in this Act

                In this Act —

        eligible co-operative means a co-operative company as defined in section 117 of the Income Tax Act that has as its primary object the acquisition of commodities or animals from its shareholders for disposal or distribution;

        Income Tax Act means the Income Tax Assessment Act 1936 of the Commonwealth.