‑1 What this Division is about
This Division provides a tax offset to certain entities as a result of certificates issued under the National Rental Affordability Scheme Act 2008. It also ensures that payments made, and non‑cash benefits provided, by a State or Territory governmental body in relation to the National Rental Affordability Scheme are not assessable income and not exempt income.
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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