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
153 Subsection 16(4AA) (definition of employer )
Repeal the definition, substitute:
employer means a person who pays or is liable to pay work and income support related withholding payments and benefits, and includes:
(a) in the case of an unincorporate body of persons other than a partnership - the manager or other principal officer of that body; and
(b) in the case of a partnership - each partner; and
(c) an Australian government agency as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997.