National Rental Affordability Scheme (Consequential Amendments) Act 2008 (130 of 2008)
Schedule 1 Amendment of the Income Tax Assessment Act 1997
8 Subsection 995-1(1) (at the end of the definition of flows indirectly )
Add:
; and (e) subsections 380-25(2), (3) and (4) set out the circumstances in which *NRAS rent flows indirectly to an entity; and
(f) subsection 380-25(5) sets out the circumstances in which NRAS rent flows indirectly through an entity.
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