s 960-115
In forceCertain entities treated as agents
Chapter 6The Dictionary
Part 6-1Concepts and topics
Division 960General
Subdivision 960-EEntities
960-115 Certain entities treated as agents
A declaration made by the Commissioner for the purposes of paragraph (b) of the definition of agent in subsection 995‑1(1) of the Income Tax Assessment Act 1997 and in force immediately before the Tax Laws Amendment (2006 Measures No. 2) Act 2006 received the Royal Assent continues to have effect for the purposes of section 960‑105 of the Income Tax Assessment Act 1997.
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