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Income Tax Act 2007 section 257JD
Accreditation as a social impact contractor
Section 257JD defines what an "accredited social impact contractor" is, sets out the conditions a company must meet to obtain accreditation from a Minister of the Crown, and explains when accreditation can be withdrawn.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.