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

71   After subsection 87-40(1)

Insert:

Agent rules do not apply

(1A) The rules in section 960-105 (Certain entities treated as agents) do not apply to this section.