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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-3 - CORE PROVISIONS  

Division 4 - How to work out the income tax payable on your taxable income  

SECTION 4-5  

4-5  Meaning of you  

 [No equivalent]
If a provision of this Act uses the expression you , it applies to entities generally, unless its application is expressly limited.

Note 1:

The expression you is not used in provisions that apply only to entities that are not individuals.

Note 2:

For circumstances in which the identity of an entity that is a managed investment scheme for the purposes of the Corporations Act 2001 is not affected by changes to the scheme, see Subdivision 960-E of the Income Tax (Transitional Provisions) Act 1997 .


 



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