Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 1 Collection and recovery of tax
Part 1 Main amendments
Income Tax Assessment Act 1997
4 Subsection 995-1(1)
Insert:
self-assessment entity means a full self-assessment taxpayer (within the meaning of subsection 6(1) of theIncome Tax Assessment Act 1936).
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