Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Income Tax Assessment Act 1936
349 Subsection 139GA(1)
Repeal the subsection, substitute:
(1) The expression employee means:
(a) a person who receives, or is entitled to receive, work and income support related withholding payments and benefits; or
(b) a person who is engaged in foreign service.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
