Income Tax Assessment Act 1997
For the purposes of sections 380-15 and 380-20 to 380-30 (which apply if a partnership or the trustee of a trust derives NRAS rent), for each *NRAS dwelling:
(a) from which the electing member *derived *NRAS rent during the *NRAS year; and
(b) that is covered by the *NRAS certificate; and
(c) from which a partnership or trust that is a *member of the *NRAS consortium derived rent during the NRAS year;
treat the following proportion of the NRAS rent as being NRAS rent derived during the NRAS year by the member mentioned in paragraph (c):
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