Tax Law Improvement Act 1997 (121 of 1997)

Schedule 2   Assessable income

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

29   Subsection 159ZR(1) (paragraph (a) of the definition of salary or wages)

After “section 26AC”, insert “of this Act or section 15-3 of the Income Tax Assessment Act 1997”.