#### 4‑5 Meaning of you If a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited. > Note 1: The expression you is not used in provisions that apply only to entities that are not individuals. > Note 2: For circumstances in which the identity of an entity that is a managed investment scheme for the purposes of the Corporations Act 2001 is not affected by changes to the scheme, see Subdivision 960‑E of the Income Tax (Transitional Provisions) Act 1997.

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Section 4‑5 Meaning of you - Income Tax Assessment Act 1997 - 4‑5 Meaning of you — Zoe