Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)
Schedule 7 Technical corrections and improvements
Part 1 Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
71 After subsection 87-40(1)
Insert:
Agent rules do not apply
(1A) The rules in section 960-105 (Certain entities treated as agents) do not apply to this section.
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