Income Tax Assessment Act 1997
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Hide history noteSECTION 880-125 880-125 Covered sovereign entities
A *sovereign entity is covered by this section if it satisfies all of the following requirements:
(a) the entity is funded solely by public monies;
(b) all returns on the entity ' s investments are public monies;
(c) the entity is not a partnership;
(d) the entity is not any of the following:
(i) a *public non-financial entity;
(ii) a *public financial entity (other than a public financial entity that only carries on central banking activities).
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