Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (44 of 1999)
Schedule 7 Consequential amendment of Acts
Debits Tax Administration Act 1982
23 Subsection 3(1) (definition of financial institution)
Repeal the definition, substitute:
financial institution means a person carrying on banking business that includes the keeping of accounts that may be drawn on by cheque.