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.