Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
Schedule 2 Private ancillary funds
Part 1 Amendments commencing on 1 October 2009
Income Tax Assessment Act 1997
12 Subsection 995-1(1)
Insert:
constitutional corporation means:
(a) a corporation to which paragraph 51(xx) of the Constitution applies; or
(b) a body corporate that is incorporated in a Territory.