Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

10   Amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

66   Subsection 995-1(1)

Insert:

firearms surrender arrangements means:

(a) a *Commonwealth law, a *State law or a *Territory law; or

(b) administrative arrangements of a State or Territory;

implementing the agreement arising from the meeting of the Police Ministers held on 10 May 1996 concerning the surrender of prohibited firearms.