Tax Law Improvement Act 1997 (121 of 1997)

Schedule 2   Assessable income

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

30   Subsection 221A(1) (definition of salary or wages)

Omit “paragraph 26(eb) or section 26AC”, substitute “section 26AC of this Act or section 15-3 of the Income Tax Assessment Act 1997”.