A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 18   Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

37   Subsection 995-1(2)

Repeal the subsection, substitute:

(2) So far as a provision of the Income Tax Assessment Act 1997 gives an expression a particular meaning, the provision:

(a) does not also have effect for the purposes of the Income Tax Assessment Act 1936 (the 1936 Act ), except as provided in the 1936 Act; and

(b) does not also have effect for the purposes of Part IVC of the Taxation Administration Act 1953, except as provided in that Part.