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
Taxation (Interest on Overpayments and Early Payments) Act 1983
992 Sub-subparagraph 12A(1)(a)(iv)(E)
Omit "or", substitute "and".