Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
2 CGT (new Parts 3-1, 3-3 and 3-5)
4 Consequential amendment of other Acts
Industry Research and Development Act 1986
548 Subsection 39HB(4)
Repeal the subsection, substitute:
(4) The commercial government bodies guidelines must set out a criterion to the effect that an eligible government body will not be entered on the Register of Commercial Government Bodies with effect on a particular day if on that day the body is or will be an exempt entity within the meaning of the Income Tax Assessment Act 1997.
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