Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 8   Miscellaneous amendments

Part 5   Offshore information notices

Income Tax Assessment Act 1997

13   Subsection 995-1(1)

Insert:

offshore document has the meaning given by section 353-25 in Schedule 1 to the Taxation Administration Act 1953.

offshore information has the meaning given by section 353-25 in Schedule 1 to the Taxation Administration Act 1953.