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
6 Subsection 995-1(1)
Insert:
government entity has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
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