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

14   Subsection 995-1(1) (definition of tax audit)

Repeal the definition, substitute:

tax audit means an examination by the Commissioner of an entity's financial affairs for the purposes of a *taxation law.


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