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
349 Subsection 139GA(1)
Repeal the subsection, substitute:
(1) The expression employee means:
(a) a person who receives, or is entitled to receive, work and income support related withholding payments and benefits; or
(b) a person who is engaged in foreign service.