Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax Assessment Act 1936

172   Subsection 24L(5)

Repeal the subsection, substitute:

(5) In subsections (1), (3), (4), (4A), (4B) and (4C), Australia , resident and non-resident have the meanings that those expressions would have if subsection 7A(2) did not refer to Norfolk Island.