Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)

Schedule 4   Recovery of Pay as you go (PAYG) withholding amounts

Part 1   Main amendments

Income Tax Assessment Act 1936

3   Subsection 222AFB(1) (at the end of the definition of person )

Add:

and (h) an entity within the meaning of the Income Tax Assessment Act 1997.