Section 880 — Income Tax Assessment Act 1997 (Cth)

‑10 What this Subdivision is about

This Subdivision defines several terms that are fundamental to the operation of this Division, such as sovereign entity and sovereign entity group.

Table of sections

Operative provisions

880‑15 Meaning of sovereign entity

880‑20 Meaning of sovereign entity group

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.

Related sections

s 840 — ‑1 What this Division is about
s 842 — ‑100 What this Subdivision is about
s 855 — ‑1 What this Division is about
s 900 — ‑1 What this Division is about
s 905 — ‑5 Application of the Criminal Code
s 909 — ‑1 Regulations

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