Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 10E - PDFs (pooled development funds)  

Subdivision B - The taxable income of PDFs  

SECTION 124ZS  

124ZS   DEFINITIONS  

In this Subdivision:

non-CGT assessable income
means an amount included in assessable income otherwise than under Part 3-1 or 3-3 (about CGT) of the Income Tax Assessment Act 1997 or Subdivision C of this Division.

SME investment
means an investment other than an unregulated investment.

Note:

SME stands for small and medium enterprises.

unregulated investment
has the same meaning as in the Pooled Development Funds Act 1992 .