Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 27   Gender-specific language

Income Tax Assessment Act 1936

281   Subsection 126(3)

Omit “he shall refund to him the amount of tax paid by the company in respect of his debentures”, substitute “the Commissioner must refund to that person the amount of tax paid by the company in respect of his or her debentures”.