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

518   Section 42A-115 in Schedule 2E (definition of motor car or car)

Repeal the definition, substitute:

motor car or car means a car within the meaning of subsection 995-1(1) of the Income Tax Assessment Act 1997, other than one mentioned in subsection 40-230(2) of that Act (about cars modified to carry disabled people).


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