Document ID: chunk:federal_register_of_legislation:C2019A00097:clause:1_5
Version: federal_register_of_legislation:C2019A00097
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 9314–9821

5  Section 4
Insert:
constitutional corporation means a corporation to which paragraph 51(xx) of the Constitution applies.
investor, in relation to a rental dwelling covered by an allocation, means a person:
 (a) who is the legal or beneficial owner of the rental dwelling; and
 (b) who is not an approved participant in relation to the rental dwelling.
tax law provisions means the following provisions of the Income Tax Assessment Act 1997:
 (a) item 23 of the table in section 67‑23;
 (b) Division 380.