Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 980.10

Eligible community housing providers

  (1)   An eligible community housing provider is:

  (a)   an entity registered (however described) under an * Australian law as a provider of community housing services; or

  (b)   an entity registered (however described) by an * Australian government agency as a provider of community housing services.

  (2)   However, an entity that ceases to be covered by subsection   (1) continues to be an eligible community housing provider for the 90 - day period starting on the day of the cessation.



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