Income Tax Assessment Act 1997



Division 980 - Affordable housing  

Subdivision 980-A - Providing affordable housing  

Operative provisions

SECTION 980-10   Eligible community housing providers  

An eligible community housing provider is:

(a) an entity registered (however described) under an *Australian law as a provider of community housing services; or

(b) an entity registered (however described) by an *Australian government agency as a provider of community housing services.

However, an entity that ceases to be covered by subsection (1) continues to be an eligible community housing provider for the 90-day period starting on the day of the cessation.


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