Tax Law Improvement Act 1997 (121 of 1997)
Schedule 3 Exempt income
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
46 Section 102M (subparagraph (b)(ii) of the definition of exempt entity)
Omit paragraph 23(j), substitute item 1.5 or 1.6 of the table in section 50-5 of the Income Tax Assessment Act 1997.
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