Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax Assessment Act 1936

152   Subsection 16(4AA) (definition of employee )

Repeal the definition, substitute:

employee means a person who receives, or is entitled to receive, work and income support related withholding payments and benefits.