Statute
Section 124ZS — Income Tax Assessment Act 1936: Definitions
Text of the provision Official document
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.
Official source: Federal Register of Legislation
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