Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 880 - Sovereign entities and activities  

Subdivision 880-A - Basic concepts  

SECTION 880-10   What this Subdivision is about  


This Subdivision defines several terms that are fundamental to the operation of this Division, such as sovereign entity and sovereign entity group .


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