Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 124ZS

Definitions

                   In this Subdivision:

"non-CGT assessable income" means an amount included in assessable income otherwise than under Part 3-1 or 3-3 (about CGT) of the Income Tax Assessment Act 1997 or Subdivision C of this Division.

"SME investment" means an investment other than an unregulated investment.

Note:          SME stands for small and medium enterprises.

"unregulated investment" has the same meaning as in the Pooled Development Funds Act 1992 .



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