Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax Assessment Act 1936

132   Subsection 6(1) (definition of minerals )

Repeal the definition, substitute:

minerals has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.