Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 980 - Affordable housing  

Subdivision 980-A - Providing affordable housing  

Operative provisions

SECTION 980-15  

980-15   Affordable housing certificates  
For the purposes of paragraph 980-5(c) , a certificate must:

(a) include a declaration that the *eligible community housing provider reasonably believes paragraphs 980-5(a) and (b) to be satisfied for the *dwelling for the test day; and

(b) be given in the *approved form on or before the 31st day after the end of the income year that contains the test day.