Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 1AB - Certain State/Territory bodies exempt from income tax  

Subdivision B - Body ceasing to be an STB  

SECTION 24AZ  

24AZ   MEANING OF PERIOD AND PRESCRIBED EXCLUDED STB  

In this Subdivision:

period
means any of the periods into which the cessation year is divided under section 165-45 of the Income Tax Assessment Act 1997 .

prescribed excluded STB
means an STB that is an excluded STB as a result of regulations made for the purposes of paragraph (a) of the definition of excluded STB in section 24AT .