Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
Schedule 2 Private ancillary funds
Part 1 Amendments commencing on 1 October 2009
Income Tax Assessment Act 1997
12 Subsection 995-1(1)
Insert:
constitutional corporation means:
(a) a corporation to which paragraph 51(xx) of the Constitution applies; or
(b) a body corporate that is incorporated in a Territory.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
