Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 1 AMENDMENTS RELATING TO STATE/TERRITORY BODIES
Part 1 STATE/TERRITORY BODIES
Division 2 Development Allowance Authority Act 1992
15 Subsection 93D(1) (definition of government body)
Omit the definition, substitute the following definition:
"government body means:
(a) the Commonwealth, a State or a Territory; or
(b) a body to which paragraph 23(d) of the Tax Act applies; or
(c) an STB (within the meaning of Division 1AB of Part III of the
Tax Act) the income of which is wholly exempt from tax;".
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