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

Schedule 3   National Rental Affordability Scheme

Part 2   Other incentives

Income Tax Assessment Act 1997

9   Paragraph 118-37(1)(j)

After “to you”, insert “(whether directly or indirectly, such as through an *NRAS consortium of which you are a *member)”.