Income Tax Assessment Act 1997

Chapter 4 inserted by No 162 of 2001.

Part 4-5 inserted by No 162 of 2001.

Division 820 inserted by No 162 of 2001.

S 820-5 repealed by No 23 of 2024, s 3 and Sch 2 item 12, effective 1 July 2024. For application provisions, see note under s 705-60 . S 820-5 formerly read:

SECTION 820-5 Does this Division apply to an entity?  
820-5
The following diagram shows you how to work out whether this Division applies to an entity.

S 820-5 inserted by No 162 of 2001.