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

350   Subsection 139GA(3)

Repeal the subsection, substitute:

(3) The expression employer means:

(a) in the case of an unincorporate body of persons other than a partnership - the manager or other principal officer of that body; and

(b) in the case of a partnership - each partner; and

(c) an Australian government agency as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997; and

(d) a person who is engaged in foreign service.