Income Tax Assessment Act 1997
For the purposes of paragraph 980-5(c) , a certificate must:
(a) include a declaration that the *eligible community housing provider reasonably believes paragraphs 980-5(a) and (b) to be satisfied for the *dwelling for the test day; and
(b) be given in the *approved form on or before the 31st day after the end of the income year that contains the test day.
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