Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)
Schedule 3 National Rental Affordability Scheme
Part 1 National Rental Affordability Scheme Tax Offset
Division 1 NRAS consortiums
Income Tax Assessment Act 1997
2 At the end of Subdivision 380-A
Add:
Miscellaneous
380-32 Amended certificates
A reference in this Subdivision to an *NRAS certificate in relation to an *NRAS year is to be treated as a reference to an amended NRAS certificate in relation to the NRAS year, if the *Housing Secretary issues such an amended certificate.
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