Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
Schedule 5 Contingent amendments relating to definition of provide affordable housing
Part 1 Main amendments
Taxation Administration Act 1953
4 Section 396-55 in Schedule 1 (after table item 9)
Insert:
|
9A |
an *eligible community housing provider |
the issuing by the provider of a certificate under section 980-15 of the Income Tax Assessment Act 1997 |