Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)

Schedule 2   ATO advice

Part 2   Consequential amendments

Higher Education Support Act 2003

3   Clause 1 of Schedule 1 (definition of income tax law )

Omit "section 14ZAAA of the Taxation Administration Act 1953", substitute "subsection 995-1(1) of the Income Tax Assessment Act 1997".