Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 2   Private ancillary funds

Part 1   Amendments commencing on 1 October 2009

Income Tax Assessment Act 1997

12   Subsection 995-1(1)

Insert:

constitutional corporation means:

(a) a corporation to which paragraph 51(xx) of the Constitution applies; or

(b) a body corporate that is incorporated in a Territory.