A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 5 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
4 Subsection 995-1(1) (definition of electronic signature)
Repeal the definition, substitute:
electronic signature of an entity means a unique identification of the entity in electronic form that is approved by the Commissioner.