Corporations (Repeals, Consequentials and Transitionals) Act 2001 (Incorporating amendments up to Act No. 116 of 2003) (55 of 2001)
Schedule 3 Consequential amendments of other Acts
Income Tax Assessment Act 1936
230 Subparagraph 202EC(5)(a)(v)
Repeal the subparagraph, substitute:
(v) in the case of a foreign company within the meaning of the Corporations Act 2001 - a local agent of the company within the meaning of that Act;