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It continues to apply to arrangements begun to be carried out before the withdrawal but does not apply to arrangements begun to be carried out after the withdrawal.

TD 93/73 explains that a strata title body corporate will not be taxed as a non-profit company even if it includes non-profit clauses in its by-laws as the overarching State or Territory legislation permits distributions to members in certain circumstances.

TD 93/73 is replaced by draft Taxation Ruling TR 2015/D1 Income tax: income tax matters relating to bodies corporate constituted under strata title legislation which issues today.