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

11   Subsection 995-1(1)

Insert:

scheme benefit has the meaning given by section 284-150 in Schedule 1 to the Taxation Administration Act 1953.