Income Tax Assessment Act 1936
In this Subdivision:
non-CGT assessable income
means an amount included in assessable income otherwise than under Part 3-1 or 3-3 (about CGT) of the Income Tax Assessment Act 1997 or Subdivision C of this Division.
means an investment other than an unregulated investment.
SME stands for small and medium enterprises.
has the same meaning as in the Pooled Development Funds Act 1992 .
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