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
3 Application provision
The amendments made by this Division apply to NRAS rent derived during the 2009-10 NRAS year or later NRAS years.
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