Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 1AB - Certain State/Territory bodies exempt from income tax  

Subdivision A - Exemption for certain State/Territory bodies  

SECTION 24AV   REGULATIONS PRESCRIBING EXCLUDED STBs  

States and Territories to consent to STBs being excluded STBs

24AV(1)  
The regulations may prescribe that an STB is an excluded STB only if all States and Territories consent to the STB being so prescribed. Retrospective application of regulations prescribing excluded STBs

24AV(2)  


Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply to a regulation prescribing an STB as an excluded STB.

 

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