Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 380
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National Rental Affordability Scheme
Guide to Division 380
SECTION 380-1
What this Division is about
View history note
Hide history noteThis Division provides a tax offset to certain entities as a result of certificates issued under the National Rental Affordability Scheme Act 2008 .
It also ensures that payments made, and non-cash benefits provided, by a State or Territory governmental body in relation to the National Rental Affordability Scheme are not assessable income and not exempt income.
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