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

A New Tax System (Australian Business Number) Act 1999

8   Section 41 (definition of lodged electronically )

Repeal the definition, substitute:

lodged electronically : a document is lodged electronically if it is transmitted to the Registrar in an electronic format approved by the Registrar.