Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
Schedule 2 ATO advice
Part 2 Consequential amendments
Income Tax Assessment Act 1997
9 Subsection 995-1(1) (definition of income tax law )
Repeal the definition, substitute:
income tax law means a provision of an Act or regulations under which is worked out the extent of liability for:
(a) *tax; or
(b) Medicare levy; or
(c) *franking tax; or
(d) *withholding tax; or
(e) *mining withholding tax.
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