Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
Schedule 5 Contingent amendments relating to definition of provide affordable housing
Part 1 Main amendments
Income Tax Assessment Act 1997
2 Subsection 995-1(1)
Insert:
eligible community housing provider has the meaning given by section 980-10.
provide affordable housing has the meaning given by section 980-5.