Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)
Schedule 3 Promotion and implementation of schemes
Part 2 Consequential amendments
Income Tax Assessment Act 1997
5 Subsection 995-1(1)
Insert:
tax exploitation scheme has the meaning given by section 290-65 in Schedule 1 to the Taxation Administration Act 1953.
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