Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)

Schedule 3   Promotion and implementation of schemes

Part 2   Consequential amendments

Income Tax Assessment Act 1997

5   Subsection 995-1(1)

Insert:

tax exploitation scheme has the meaning given by section 290-65 in Schedule 1 to the Taxation Administration Act 1953.