Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 24AN

Certain STBs not exempt from tax under this Division

                   Income derived by an STB is not exempt from income tax under this Division if, at the time that it is derived, the STB is an excluded STB.

Notes:        1.   For the definition of excluded STB see section 24AT.

2.   Even though an excluded STB is not exempt from income tax under this Division, it may still be exempt under another provision of this Act.



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