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 2 Elections by NRAS approved participants
Income Tax Assessment Act 1997
7 Application provision
The amendment made by this Division applies to assessments for:
(a) the 2010-11 income year; and
(b) later income years.
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