Income Tax Assessment Act 1936
States and Territories to consent to STBs being excluded STBs
24AV(1)
The regulations may prescribe that an STB is an excluded STB only if all States and Territories consent to the STB being so prescribed.
Retrospective application of regulations prescribing excluded STBs
24AV(2)
Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply to a regulation prescribing an STB as an excluded STB.
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