Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 7   Minor amendments

Part 1   Main amendments

Income Tax Assessment Act 1936

13   Paragraphs 139GA(3)(a) to (d)

Repeal the paragraphs, substitute:

(a) a person who pays, or is liable to pay, work and income support related withholding payments and benefits; or

(b) a person who engages another person in foreign service.