Statute
Section 24AR — Income Tax Assessment Act 1936: Fourth way in which a body can be an STB
Text of the provision Official document
A body is an STB if: (a) it is established by State or Territory legislation; and (b) it is not a company limited solely by shares; and (c) the legislation gives the power to direct its governing person or body as to the conduct of its affairs only to one or more government entities.
Official source: Federal Register of Legislation
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