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 1997

778   Subsection 995-1(1)

Insert:

untaxable Commonwealth entity means an untaxable Commonwealth entity as defined by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.