Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 3   National Rental Affordability Scheme

Part 1   National Rental Affordability Scheme Tax Offset

Division 1   NRAS consortiums

Income Tax Assessment Act 1997

3   Application provision

The amendments made by this Division apply to NRAS rent derived during the 2009-10 NRAS year or later NRAS years.