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
A New Tax System (Australian Business Number) Act 1999
8 Section 41 (definition of lodged electronically )
Repeal the definition, substitute:
lodged electronically : a document is lodged electronically if it is transmitted to the Registrar in an electronic format approved by the Registrar.