Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)
Schedule 7 Technical corrections and improvements
Part 2 Amendments commencing at other times
Taxation (Interest on Overpayments and Early Payments) Act 1983
199 Subsection 3(1) (at the end of paragraphs (a) and (b) of the definition of person )
Add "and".