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
8 Transitional provision - elections
An election in relation to an NRAS certificate under section 380-11 or 380-16 of the Income Tax Assessment Act 1997, inserted by this Division, may be made within 30 days after the day this item commences, if the Housing Secretary issues the NRAS certificate before that commencement.
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