Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 (137 of 2000)
Schedule 2 Amendment of other laws
Part 1 Amendments
Income Tax Assessment Act 1936
242 Section 251A (paragraphs (a) and (b) of the definition of serious taxation offence)
Repeal the paragraphs, substitute:
(a) an offence against section 134.1, 134.2, 135.1, 135.2 or 135.4 of the Criminal Code, being an offence that relates to a tax liability within the meaning of the Taxation Administration Act 1953; or