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

Development Allowance Authority Act 1992

48   Subsection 93D(1) (definition of relevant exempting provision )

Repeal the definition, substitute:

relevant exempting provision has the meaning given by subsection 121F(1) of the Income Tax Assessment Act 1936.