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Income Tax Assessment Act 1997
30‑180 How this Subdivision applies to g30‑180 How this Subdivision applies to government entities
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#### 30‑180 How this Subdivision applies to government entities
(1) The other sections of this Subdivision apply in relation to a \*government entity in the same way as they apply in relation to an entity.
(2) Subparagraph 30‑125(2)(b)(i) (as applied by this section) operates as if it referred to the \*government entity consisting of persons, one or more of whom controlled the fund (instead of referring to the entity legally owning the fund).