Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 3   National Rental Affordability Scheme

Part 2   Other incentives

Income Tax Assessment Act 1997

10   Section 380-35

Omit “or a *non-cash benefit provided to you”, substitute “, or a *non-cash benefit provided to you, (whether directly or indirectly, such as through an *NRAS consortium of which you are a *member)”.