Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)

Schedule 7   Technical corrections and improvements

Part 1   Amendments commencing on Royal Assent

Income Tax Assessment Act 1997

108   Subsection 995-1(1) (definition of agent )

Repeal the subsection, substitute:

agent : this Act applies to some entities that are not agents in the same way as it applies to agents: see section 960-105.