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.