Income Tax Assessment Act 1997
[ CCH Note: Div 421 will be inserted by No 9 of 2025, s 3 and Sch 1 item 3, effective 1 January 2026.]
[ CCH Note: Subdiv 421-A will be inserted by No 9 of 2025, s 3 and Sch 1 item 3, effective 1 January 2026.]
The grid matching requirements are the requirements prescribed by the Minister by legislative instrument for the purposes of this section.
[ CCH Note: S 421-25 will be inserted by No 9 of 2025, s 3 and Sch 1 item 3, effective 1 January 2026.]
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