Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)

Schedule 1   Collection and recovery of tax

Part 1   Main amendments

Income Tax Assessment Act 1997

4   Subsection 995-1(1)

Insert:

self-assessment entity means a full self-assessment taxpayer (within the meaning of subsection 6(1) of theIncome Tax Assessment Act 1936).