Product Grants and Benefits Administration Act 2000

PART 13 - MISCELLANEOUS  

SECTION 56  

56   GRANTS AND BENEFITS TO BE TREATED AS SUBSIDIES FOR THE PURPOSES OF SECTION 15-10 OF THE INCOME TAX ASSESSMENT ACT 1997  
A grant or benefit is taken to be a subsidy for the purposes of section 15-10 of the Income Tax Assessment Act 1997 .