Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)

Schedule 2   ATO advice

Part 2   Consequential amendments

Income Tax Assessment Act 1997

9   Subsection 995-1(1) (definition of income tax law )

Repeal the definition, substitute:

income tax law means a provision of an Act or regulations under which is worked out the extent of liability for:

(a) *tax; or

(b) Medicare levy; or

(c) *franking tax; or

(d) *withholding tax; or

(e) *mining withholding tax.