Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of this Division, if an item in section 703 - 20 refers to an income year, an entity is covered by that item at a particular time if, and only if, that time is in that income year.
(2) For the purposes of this Division, if a condition in item 1, 2 or 3 of the table in section 703 - 25 refers to an income year, an entity meets that condition at a particular time if, and only if, that time is in that income year.