A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 5   Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

10A   Subsection 995-1(1) (paragraphs (b) and (c) of the definition of recognised tax adviser)

Repeal the paragraphs, substitute:

(b) a legal practitioner.