A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 18 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
37 Subsection 995-1(2)
Repeal the subsection, substitute:
(2) So far as a provision of the Income Tax Assessment Act 1997 gives an expression a particular meaning, the provision:
(a) does not also have effect for the purposes of the Income Tax Assessment Act 1936 (the 1936 Act ), except as provided in the 1936 Act; and
(b) does not also have effect for the purposes of Part IVC of the Taxation Administration Act 1953, except as provided in that Part.
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