Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 1 Tax preferred entities (asset financing)
Part 1 Main amendments
Income Tax Assessment Act 1997
23 Subsection 995-1(1)
Insert:
tax preferred entity means:
(a) an *exempt entity; or
(b) an *exempt Australian government agency; or
(c) an *associated government entity of an exempt Australian government agency; or
(d) a *prescribed excluded STB; or
(e) an *exempt foreign government agency.
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