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 1997

763   Subsection 995-1(1)

Insert:

Commonwealth of Nations country means:

(a) a foreign country that is a member of the Commonwealth of Nations; or

(b) a colony, overseas territory or protectorate of such a member; or

(c) a territory for whose international relations such a member is responsible;

other than one declared by the regulations not to be a Commonwealth of Nations country.