LIABILITY TO TAXATION
PDFs (pooled development funds)
The taxable income of PDFs
In this Subdivision:
non-CGT assessable income
means an amount included in assessable income otherwise than under Part
(about CGT) of the
Income Tax Assessment Act 1997
or Subdivision C of this Division.
means an investment other than an unregulated investment.
stands for small and medium enterprises.
has the same meaning as in the
Pooled Development Funds Act 1992