Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 1   AMENDMENTS RELATING TO STATE/TERRITORY BODIES

Part 1   STATE/TERRITORY BODIES

Division 2   Development Allowance Authority Act 1992

15   Subsection 93D(1) (definition of government body)

Omit the definition, substitute the following definition:

"government body means:

(a) the Commonwealth, a State or a Territory; or

(b) a body to which paragraph 23(d) of the Tax Act applies; or

(c) an STB (within the meaning of Division 1AB of Part III of the

Tax Act) the income of which is wholly exempt from tax;".