Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 980.15

    For the purposes of paragraph   980 - 5(c), a certificate must:

  (a)   include a declaration that the * eligible community housing provider reasonably believes paragraphs 980 - 5(a) and (b) to be satisfied for the * dwelling for the test day; and

  (b)   be given in the * approved form on or before the 31st day after the end of the income year that contains the test day.