Income Tax Assessment Act 1997
CHAPTER 1
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INTRODUCTION AND CORE PROVISIONS
PART 1-3
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CORE PROVISIONS
Division 4
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How to work out the income tax payable on your taxable income
SECTION 4-5
4-5
Meaning of
you
If a provision of this Act uses the expression you , it applies to entities generally, unless its application is expressly limited.
If a provision of this Act uses the expression you , it applies to entities generally, unless its application is expressly limited.
Note 1:
The expression you is not used in provisions that apply only to entities that are not individuals.
Note 2:
For circumstances in which the identity of an entity that is a managed investment scheme for the purposes of the Corporations Act 2001 is not affected by changes to the scheme, see Subdivision 960-E of the Income Tax (Transitional Provisions) Act 1997 .
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