Statute
Section 24AV — Income Tax Assessment Act 1936: Regulations prescribing excluded STBs
Text of the provision Official document
States and Territories to consent to STBs being excluded STBs (1) The regulations may prescribe that an STB is an excluded STB only if all States and Territories consent to the STB being so prescribed. Retrospective application of regulations prescribing excluded STBs (2) Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply to a regulation prescribing an STB as an excluded STB.
Official source: Federal Register of Legislation
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