Income Tax Assessment Act 1997
SECTION 980-10 Eligible community housing providers 980-10(1)
An eligible community housing provider is:
(a) an entity registered (however described) under an * Australian law as a provider of community housing services; or
(b) an entity registered (however described) by an * Australian government agency as a provider of community housing services.
980-10(2)
However, an entity that ceases to be covered by subsection (1) continues to be an eligible community housing provider for the 90-day period starting on the day of the cessation.
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