Statute
Section 102MD — Income Tax Assessment Act 1936: Exempt institution that is eligible for a refund not treated as exempt entity
Text of the provision Official document
For the purposes of this Division, treat an entity as not being an exempt entity if: (a) the entity is an exempt institution that is eligible for a refund (within the meaning of the Income Tax Assessment Act 1997); or (b) the entity is treated as such an exempt institution that is eligible for a refund. Example: The Future Fund Board is treated as an exempt institution that is eligible for a refund for the purposes of the Income Tax Assessment Act 1997 (see section 84B of the Future Fund Act 2006).
Official source: Federal Register of Legislation
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