A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 5 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
10A Subsection 995-1(1) (paragraphs (b) and (c) of the definition of recognised tax adviser)
Repeal the paragraphs, substitute:
(b) a legal practitioner.
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