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

349   Subsection 139GA(1)

Repeal the subsection, substitute:

(1) The expression employee means:

(a) a person who receives, or is entitled to receive, work and income support related withholding payments and benefits; or

(b) a person who is engaged in foreign service.