Statute
Section 24AO — Income Tax Assessment Act 1936: First way in which a body can be an STB
Text of the provision Official document
A body is an STB if: (a) it is a company limited solely by shares; and (b) all the shares in it are beneficially owned by one or more government entities. Note: For the definition of government entity see section 24AT. Note that an excluded STB is not a government entity.
Official source: Federal Register of Legislation
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Australian courts and tribunals with a plain-English summary and legal holding.
Explore case law →