Tax Law Improvement Act 1997 (121 of 1997)

Schedule 3   Exempt income

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

23   Subsection 995-1(1)

Insert:

friendly society dispensary means an approved pharmacist (within the meaning of Part VII of the National Health Act 1953) that is:

(a) a *friendly society; or

(b) a body carrying on *business for the benefit of members of a *friendly society.